The ex post facto parliamentary approval of massive unbudgeted expenditures amounting to Rs9.4 trillion — a significant increase from Rs1.9 trillion approved the previous year — highlights how the government is misusing its constitutional powers. These powers are intended to address budgetary shortfalls, unexpected expenses, or cost overruns.
Altering the original budget by seeking retrospective approval for re-appropriations or new expenditures within a fiscal year, without prior parliamentary approval, is not a new practice. However, the recent surge in these unauthorized expenditures indicates that fiscal authorities are broadly interpreting Article 84 to circumvent parliamentary and public scrutiny. This constitutional provision is designed to allow the government access to funds for unforeseen financial needs during emergencies or contingencies, ensuring the continuous operation of public services.
An examination of excess expenditures by three successive governments from May 2023 to May 2024, via supplementary grants, shows that subsidies, the power sector, the water division, defense, and civil armed forces, along with related agencies, prominently exceeded budgetary allocations or secured funds for unbudgeted expenses and initiatives.
Many expenditures for which the government sought retrospective parliamentary approval were not related to emergencies or contingencies. Expenses such as additional funds for CPEC security, military pensions and benefits, the Green Corporate Initiative of the armed forces, Pakistan-Iran border fencing, K-Electric, and public power generation plants could have been foreseen and included in the original budget.
This misuse of a constitutional provision meant for unforeseen financial needs reflects a bureaucratic disregard for parliamentary oversight, public opinion, and democratic principles. It also contravenes a 2013 Supreme Court observation that funds approved in the budget by the National Assembly should be used for the specified purposes. The re-appropriation of funds or their use for other purposes, even within the budget’s limits, is not justified. The recent allocation of funds for unnecessary honoraria to PMO officers, parliamentarians’ development schemes, and the renovation and construction of judges’ residences, at a time when the government has imposed additional taxes of Rs1.7 trillion, underscores the need to restrict the government’s powers under Article 84 to alter the approved budget, except in extreme cases.
Even in emergency situations, expenses should be promptly brought before parliament for debate and approval. This ensures the integrity of the budget, avoids unnecessary additional expenses, and minimizes deviations from the approved spending framework. Implementing these changes is essential for maintaining strict fiscal discipline and containing budget deficits.
