Page 35 Member States, taking into consideration the economic social difficulties that may arise in certain Member States, particularly island and land-locked States, agree to grant them where appropriate, special treatment in respect of the application of certain provisions of this Treaty and to accord them any other assistance they may need. CHAPTER XIV: FINANCIAL PROVISIONS Article 69 Budget of the Community 1. There shall be established a budget of the Community and, where appropriate, of any of the Institutions of the Community. 2. All incomes and expenditure of' the Community and its institutions shall be approved by the Council or other appropriate bodies for each financial year and shall be charged to the budget of the Community or the institution concerned. 3. A draft budget shall be proposed for each financial year by the Executive Secretary or by the Head of the Institution concerned and approved by the Council or other appropriate body on the recommendation of the Administration and Finance Commission. 4. The Administration and Finance Commission shall consider the draft budget and all financial issues concerning the institutions of the Community and shall examine issues pertaining mainly to administration and personnel management in the institutions of the community. Article 70 Regular Budgets of the Community 1. The regular budgets of the Community and its institutions shall be funded from a Community levy and such other sources as may be determined by the Council. 2. Until the entry into force of the Community levy, the regular budgets of the Community and its institutions shall be funded from the annual contributions by Member States. Article 71 Special Budgets of the Community Special budgets shall be made available, where necessary, to meet the extra-budgetary expenditure of the Community. The Authority shall, on the recommendation of Council, determine the modalities for financing such special budgets of the Community. Article 72 Community Levy 1. There is hereby instituted a Community levy for the purpose of generating resources for financing Community activities.