Article 84 Consolidated Fund and Public Account
Consolidated Fund and the Public Account of the Republic
This structure is the basis of parliamentary control over public money. Knowing which fund money sits in tells you what approval is needed to spend it.
Taxes, duties and other revenues collected by the government, together with money it borrows and repayments of loans it has made, are paid into the Consolidated Fund under Article 84(1). This is the main account from which the government pays for its work.
Money that is not revenue or loans, such as security deposits, provident funds or sums held for others, is credited to the Public Account of the Republic under clause (2). The government holds this money but does not own it in the same way.
To spend from the Consolidated Fund, the government lays the annual budget before Parliament and obtains an Appropriation Act. Articles 87 to 92 set out that process, so money cannot be drawn without the authority of law.
In plain English
How Article 84 works
Article 84 sets up two main pots of government money. All revenue the government receives, such as taxes, all loans it raises, and all repayments of loans it has made go into one fund called the Consolidated Fund. All other public money received by or for the government, such as deposits and money held in trust, is credited to the Public Account of the Republic. Spending from the Consolidated Fund needs authority from Parliament through the budget process in Articles 87 to 92.
In practice
The Finance Division manages the Consolidated Fund and the Public Account under the Public Money and Budget Management Act 2009 and related rules, made under Article 85. Every budget statement presented each June is organised around this split between the Consolidated Fund and the Public Account. The Comptroller and Auditor-General audits both, and the reports go to Parliament's Public Accounts Committee.
The text
What Article 84 says
84. (1) All revenues received by the Government, all loans raised by the Government, and all moneys received by it in repayment of any loan, shall form part of one fund to be known as the Consolidated Fund.
(2) All other public moneys received by or on behalf of the Government shall be credited to the Public Account of the Republic.
English text as published on the official Laws of Bangladesh website. Where a court has changed the position, the status note above explains it.
Connected provisions
Related articles
Questions
Article 84: frequently asked questions
What is the Consolidated Fund of Bangladesh?
It is the single fund created by Article 84(1) into which all government revenue, all loans raised by the government and all repayments of loans it made are paid. Spending from it requires authority from Parliament.
What is the difference between the Consolidated Fund and the Public Account?
The Consolidated Fund holds revenue and loans. The Public Account of the Republic holds all other public money received by or for the government, such as deposits and money held for others, under Article 84(2) and Article 86.
Sources
This guide explains the Constitution for general understanding. It is not legal advice. Constitutional reform proposals under discussion in 2026 are described as proposals until enacted.
Constitutional and writ practice
Need to rely on Article 84?
Our lawyers advise on writ petitions, fundamental rights and public law before the Supreme Court of Bangladesh.