Article 85 Rules for handling public money
Regulation of Public moneys
Clear legal rules on public money reduce the scope for misuse and give the Auditor-General and Parliament a standard to audit against.
Parliament passes a law governing the custody, deposit and withdrawal of public money, such as a budget management Act. Article 85 requires these matters to be regulated by Act, so the framework is publicly debated and fixed in law.
Ministries and accounting officers follow the procedures set by that law and the rules under it when they receive money or draw funds. Withdrawals must follow the authority given by the Appropriation Act and the prescribed procedure.
The Comptroller and Auditor-General examines whether money was kept and spent in line with the law and rules. Irregularities are reported to Parliament, where the Public Accounts Committee can question the officers responsible and recommend recovery or corrective action.
In plain English
How Article 85 works
Article 85 says that the custody of public money, payments into and withdrawals from the Consolidated Fund and the Public Account, and related matters must be regulated by an Act of Parliament. Until Parliament makes such an Act, the President may make rules. In other words, the mechanics of how government money is kept, moved and drawn are not left to officials' discretion. They are set by law, which allows Parliament and auditors to hold the government to account for how money is handled.
In practice
The Public Money and Budget Management Act 2009 is the main law made in the field covered by Article 85, alongside the treasury and financial rules issued by the Finance Division. Earlier, rules made by the President under the fallback in this article governed treasury procedure. Questions about the custody of public money commonly arise in audit objections and Public Accounts Committee hearings rather than in court.
The text
What Article 85 says
85. The custody of public moneys, their payment into and the withdrawal from the Consolidated Fund or, as the case may be, the Public Account of the Republic, and matters connected with or ancillary to the matters aforesaid, shall be regulated by Act of Parliament, and until provision in that behalf is so made, by rules made by the President.
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 85: frequently asked questions
Which law governs public money in Bangladesh?
Article 85 requires Parliament to regulate the custody, payment and withdrawal of public money by Act. The Public Money and Budget Management Act 2009, with related financial rules, provides much of this framework.
Can the President make rules on public money?
Only as a fallback. Article 85 allows rules made by the President until Parliament has made provision by Act. Once an Act covers the matter, the Act governs, and any presidential rules continue only so far as they are consistent with it.
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 85?
Our lawyers advise on writ petitions, fundamental rights and public law before the Supreme Court of Bangladesh.