(a) No apportionment or reapportionment which, in the judgment of the officer making such apportionment or reapportionment, would indicate a necessity for a deficiency or supplemental estimate shall be made except upon a determination by such officer that such action is required because of—
(1) any laws enacted subsequent to the transmission to the Legislature of the estimates for an appropriation which require expenditures beyond administrative control; or
(2) emergencies involving the safety of human life, the protection of property, or the immediate welfare of individuals in cases where an appropriation has been made to enable the Virgin Islands to make payment of, or contribution toward, sums which are required to be paid to individuals either in specific amounts fixed by law or in accordance with formulae prescribed by law.
(b) In each case of an apportionment or a reapportionment which, in the judgment of the officer making such apportionment or reapportionment, would indicate a necessity for a deficiency or supplemental estimate, such officer shall immediately submit a detailed report of the facts of the case to the Legislature. In transmitting any deficiency or supplemental estimate required on account of any such apportionment or reapportionment, reference shall be made to such report.