The budget is a National Ordinance that is adopted by parliament and is therefore a law. A memorandum of amendment to the budget and a supplementary budget are both adjustments to the budget. However, a memorandum of amendment to the budget deals with adjusting a budget that has not yet been adopted by parliament (a draft budget/bill), while a supplementary budget, which itself is a law, deals with adjusting a budget that has already been adopted by parliament (a budget/law).