Prior to each fiscal year, and before enactment of the budget of the Government of the Virgin Islands, the Legislature shall adopt, by law, a statement of the average of the prior two years “Revenues” or “Verifiable receipts” which has been certified by the Governor, shall be the total appropriations permitted in the upcoming fiscal year budget. During any fiscal year that “Revenues” or “Verifiable receipts” shall exceed the budget appropriations by ten percent (10%) or more, the Legislature may enact a supplemental appropriations for an amount not to exceed twenty percent (20%) of the excess and the remaining eighty percent (80%) shall be applied to any deficit(s) that may exist and if no deficit exists it shall remain as a surplus to the end of the fiscal year.