Article 16. The amount of subsidies to be given by the metropolis to any city, town, of village (against the expenses borne by the city, town or village) in accordance with the provisions or Article 18, Paragraph 1 Article 19, 22, and 24, shall be enforced against the exact amount that was left by deducting the sum that was collected, reimbursed, appropriated in the said fiscal year, in accordance with the provisions of Article 32 to 35 of the Daily Life Security Law, and the amount of donations and other revenues available for various expenses from the aggregated amounts of expenses which city, town or village needed for the protection, which they disbursed for the funeral expenses, which they needed for funeral service and which they disbursed for the business expenses of all institutes of protection under its jurisdiction in each fiscal year.