The document discusses the constitutional provisions regarding the budget in Pakistan. Article 80 requires the federal government to present an annual budget statement to the National Assembly showing estimated receipts and expenditures. Article 81 defines expenditures that are automatically approved and "charged" to the consolidated fund. Article 82 establishes that other expenditures must be approved as "demands for grants" by the assembly. The budget serves as an important control tool for public sector organizations in Pakistan by providing standards for financial planning and performance evaluation.

1. Presented By: Rabbia Arshad

2. BUDGET AS A CONTROL TOOL
A budget serves as a control tool to provide standards for
evaluating performance
There are many control tools of budget in the constitution like:
• Expenditure Charged Upon Federal Consolidate Fund
• Schedule Of Authorized Expenditure
• Charged Expenditure
• Voted Expenditure

3. CONSTITUTIONAL PROVISION REGARDING
THE BUDGET
ARTICLE 80 (Annual Budget Statement)
• (1) The Federal Government shall, in respect of every financial year, cause
to be laid before the National Assembly a statement of the estimated
receipts and expenditure of the Federal Government for that year.
• (2) The Annual Budget Statement shall show separately:
(a) the sums required to meet expenditure described by the Constitution as
expenditure charged upon the Federal Consolidated Fund. and
(b) the sums required to meet other expenditure proposed to be made from
the Federal Consolidated Fund.

4. ARTICLE 81 (Expenditure Charged Upon Federal
Consolidate Fund)
• The following expenditure shall be expenditure charged upon the Federal
Consolidated Fund:
• (a) the remuneration payable to the President and other expenditure
relating to his office, and the remuneration payable to
(i) the Judges of the Supreme Court [and the Islamabad High Court]
(ii) the Chief Election Commissioner;
(iii) the Chairman and the Deputy Chairman of the senate;
(iv) the Speaker and the Deputy Speaker of the National Assembly;
(v) the Auditor-General of Pakistan;

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b) the administrative expenses, including the remuneration payable to
officers and servants of the Supreme Court, the Islamabad High Court, the
department of the Auditor-General, the Office of the Chief Election
Commissioner and of the Election Commission and the Secretariats of the
Senate and the National Assembly

6. ARTICLE 82 (Procedure Relating To Annual
Budget Statement):
(1) So much of the Annual Budget Statement as relates to expenditure
charged upon the Federal Consolidated Fund , but shall not be submitted to
the National Assembly for vote (charged expenditure)
(2) So much of the Annual Budget Statement as relates to other expenditure
shall be submitted to the National Assembly in the form of demands for
grants, and the Assembly shall have power to assent to, or to refuse to
assent, to any demand, or to assent to any demand .(voted expenditure)
(3) No demand for a grant shall be made except on the recommendation of
the Federal Government.

7. ARTICLE 83(Authentication Of Schedule Of
Authorized Expenditure)
(1) The Prime Minister shall authenticate by his signature a
schedule specifying:
• (a) the grants made or deemed to have been made by
the National Assembly under Article 82, and
• (b) the several sums required to meet the expenditure
charged upon the Federal Consolidated Fund but not
exceeding, in the case of any sum, the sum shown in the
statement previously laid before the National Assembly.

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(2) The schedule so authenticated shall be laid before the
National Assembly, but shall not be open to discussion or vote
thereon.
(3) Subject to the Constitution, no expenditure from the Federal
Consolidated Fund shall be deemed to be duly authorized
unless it is specified in the schedule so authenticated and such
schedule is laid before the National Assembly as required by
clause

9. ARTICLE 84(Supplementary And Excess Grants)
If in respect of any financial year it is found:
• (a) that the amount authorized to be expended for a
particular service for the current financial year is insufficient,
or that a need has arisen for expenditure upon some new
service not included in the Annual Budget Statement for that
year; or
• (b) that any money has been spent on any service during a
financial year in excess of the amount granted for that service
for that year;

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 The Federal Government shall have power to authorize
expenditure from the Federal Consolidated Fund.
 Whether the expenditure is charged by the Constitution
upon that Fund or not, and shall cause to be laid before the
National Assembly a Supplementary Budget Statement or, as
the case may be, an Excess Budget Statement
 Setting out the amount of that expenditure, and the
provisions of Articles 80 to 83 shall apply to those statements
as they apply to the Annual Budget Statement.

11. ARTICLE 85 (Votes On Account)
• The National Assembly shall have power to make any grant in advance in
respect of the estimated expenditure for a part of any financial year, not
exceeding four months
• Pending completion of the procedure prescribed in Article 82 for the
voting of such grant and the authentication of the schedule of authorized
expenditure in accordance with the provisions of Article 83 in relation to
the expenditure.

12. ARTICLE 86(Power To Authorize Expenditure
When Assembly Stands Dissolved)
• Similar power of authorization of expenditure for a
period not exceeding four months are available to
the federal Government pending completion of the
procedures prescribed in Article 82 and 83 in case
National Assembly dissolved

13. ROLE OF PUBLIC SECTORS IN BUDGETING
• Legislative Role
• Executive Role
• Ministry Of Finance
• Auditor General
• Controller General Of Accounts

14. CONCLUSION
• Budget is an important component of financial success governed
by constitution of Pakistan.
• The Constitution underlines that all receipts and expenditure to be
incurred in a particular financial year are to be met by the Federal
Consolidated Fund (FCF) of Pakistan.
• Budget allows us to make long and short term projections about
financial position to prevent crises.
• Budget plays an important role in all public organization as a control
tool. it provides guidance, standards and set of rules how to run
public sector organization