Article 92 Votes on account and votes of credit
Votes of account, votes of credit, etc.
These provisions prevent a government shutdown when the budget is delayed. They keep salaries, services and debt payments flowing while respecting Parliament's control.
The new financial year is about to begin on 1 July, but Parliament has not finished voting demands under Article 89 and passing the Appropriation Act under Article 90. Without a solution, the government would have no authority to spend.
Parliament makes a grant in advance under Article 92(1)(a) covering part of the year, and authorises withdrawals by law. Articles 89 and 90 apply to that grant, so Parliament keeps control while the full budget is completed.
If Parliament has made neither the grants nor an advance grant in time, the President, on the Prime Minister's advice, may by order authorise withdrawals for up to 60 days under clause (3), pending the grants and the law.
If a large and uncertain demand arises, such as a major disaster, Parliament may make a vote of credit under clause (1)(b) without the usual detail, and authorise withdrawals from the Consolidated Fund by law.
In plain English
How Article 92 works
Article 92 gives Parliament flexible tools when the normal budget timetable does not fit. It can make a "vote on account", an advance grant for part of the year while the full budget is still going through. It can make a "vote of credit" for an unexpected demand too large or uncertain to detail, and an exceptional grant outside normal services. Since 1991, clause (3) adds a safety net: if Parliament has not passed the budget in time and made no advance grant, the President, on the Prime Minister's advice, may authorise spending for up to 60 days while the budget is completed.
In practice
Because budgets are normally passed by 30 June, Article 92 is seldom used. Clause (3) was added by the Twelfth Amendment in 1991, when the parliamentary system was restored and the former Article 92A was omitted. Article 92 assumes a sitting Parliament; where Parliament stands dissolved, as in 2025, Article 93(3) Ordinances provide the authority to spend instead. Together the two articles mean that spending always rests on some lawful authority.
The text
What Article 92 says
92. (1) Notwithstanding anything in the foregoing provisions of this Chapter, Parliament shall have power
(a) to make any grant in advance in respect of the estimated expenditure for a part of any financial year pending the completion of the procedure prescribed in article 89 for the voting of such grant and the passing of a law in accordance with the provisions of article 90 in relation to that expenditure;
...
and Parliament shall have power to authorise by law the withdrawal of moneys from the Consolidated Fund for the purposes for which such grants are made.
...
[(3) Notwithstanding anything contained in the foregoing provisions of this Chapter, if, in respect of a financial year, Parliament-
(a) has failed to make the grants under article 89 and pass the law under article 90 before the beginning of that year and has not also made any grant in advance under this article; or
(b) has failed to make the grants under article 89 and pass the law under article 90 before the expiration of the period for which the grants in advance, if any, were made under this article,
the President may, upon the advice of the Prime Minister, by order, authorise the withdrawal from the Consolidated Fund moneys necessary to meet expenditure mentioned in the financial statement for that year for a period not exceeding sixty days in that year, pending the making of the grants and passing of the law.]
Key clauses shown. Omitted text is marked with an ellipsis; read the full text on the official site.
English text as published on the official Laws of Bangladesh website. The Bangla text is authoritative (Article 153). Where a court has changed the position, the status note above explains it.
History
Amendments
- Twelfth Amendment 1991 →Added clause (3), allowing the President, on the Prime Minister's advice, to authorise withdrawals for up to 60 days if the budget is not passed in time.
Connected provisions
Related articles
Questions
Article 92: frequently asked questions
What is a vote on account in Bangladesh?
A grant in advance under Article 92(1)(a) covering estimated expenditure for part of a financial year, made while Parliament completes its vote on the full budget and the Appropriation Act. Parliament must also authorise the withdrawal by law.
What happens if the budget is not passed on time?
If Parliament has not made the grants and passed the Appropriation Act, and has made no advance grant, Article 92(3) lets the President, on the Prime Minister's advice, authorise withdrawals for up to 60 days pending the budget.
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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