Article 88 Spending charged on the Consolidated Fund
Charges on Consolidated Fund
Charging these costs protects judges, auditors and election officials from having their pay used as leverage, and assures lenders that debt service will be paid.
In the annual financial statement, the government shows separately the sums needed for charged expenditure under Article 88, such as judges' remuneration and interest on public debt, as Article 87(2)(a) requires. These sums are protected from the annual vote.
Under Article 89(1), Parliament may discuss charged expenditure but cannot vote on it. The House cannot cut the pay of judges or Election Commissioners, or refuse to pay the national debt, through the budget vote.
The Appropriation Act includes charged sums up to the budget amount, and they are paid from the Consolidated Fund. Debt charges and court judgments against the Republic are met, which protects creditors and claimants and supports confidence in public borrowing.
In plain English
How Article 88 works
Article 88 lists spending that is "charged" on the Consolidated Fund. Charged spending is paid without a yearly vote of Parliament, which protects key offices and obligations from political pressure. It covers the President's remuneration and office costs; the remuneration of the Speaker, Deputy Speaker, Supreme Court judges, the Comptroller and Auditor-General, Election Commissioners and Public Service Commission members; and the administrative costs of Parliament, the Supreme Court, the Auditor-General, the Election Commission and the Public Service Commissions. Government debt charges, court judgments against the State and anything else charged by law are included.
In practice
Debt interest has become one of the largest charged items in recent budgets. The Fifteenth Amendment in 2011 substituted the references to Supreme Court judges and administrative expenses, making the costs of the Supreme Court, Election Commission and other bodies charged. This charged status is relied on in arguments for the financial independence of the judiciary and the Election Commission.
The text
What Article 88 says
88. The following expenditure shall be charged upon the Consolidated Fund –
(a) the remuneration payable to the President and other expenditure relating to his office;
[* * *]
(b) the remuneration payable to –
(i) the Speaker and Deputy Speaker;
[(ii) the Judges of the Supreme Court ;]
(iii) the Comptroller and Auditor General;
(iv) the Election Commissioners;
(v) the members of the Public Service Commissions;
[(c) the administrative expenses of, including remuneration payable to, officers and servants of Parliament, the Supreme Court, the Comptroller and Auditor General, the Election Commission and the Public Service Commissions.]
(d) all debt charges for which the Government is liable, including interest, sinking fund charges, the repayment or amortisation of capital, and other expenditure in connection with the raising of loans and the service and redemption of debt;
(e) any sums required to satisfy a judgment, decree or award against the Republic by any court or tribunal; and
(f) any other expenditure charged upon the Consolidated Fund by this Constitution or by Act of Parliament.
English text as published on the official Laws of Bangladesh website. Where a court has changed the position, the status note above explains it.
History
Amendments
- Twelfth Amendment 1991Omitted clause (aa).
- Fifteenth Amendment 2011Substituted sub-paragraph (ii) on Supreme Court judges and paragraph (c) on administrative expenses of Parliament, the Supreme Court, the Auditor-General, the Election Commission and the Public Service Commissions.
Connected provisions
Related articles
Questions
Article 88: frequently asked questions
What is charged expenditure in Bangladesh?
Spending listed in Article 88 that is charged on the Consolidated Fund, such as the remuneration of the President, judges and Election Commissioners, certain administrative costs and debt charges. Parliament may discuss it but does not vote on it.
Can Parliament cut judges' salaries in the budget?
Not through the annual vote. The remuneration of Supreme Court judges is charged on the Consolidated Fund under Article 88, and Article 89(1) bars submitting charged expenditure to the vote of Parliament.
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
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