Article 115 of the Constitution of India provides the constitutional mechanism for dealing with supplementary, additional and excess expenditure when the amount authorised through the ordinary annual financial process is insufficient, when expenditure arises for a new service, or when expenditure has already exceeded the amount granted for a particular service.
- Meaning of Article 115
- Article 115(1): Supplementary and Additional Grants
- Additional Grant
- Supplementary vs Additional Grant
- Article 115(1)(a): Insufficient Amount
- Article 115(1)(b): New Service
- Why Is Another Statement Required?
- Article 115(1) and Appropriation
- Article 115(2): Excess Grants
- Excess Expenditure
- Why Is an Excess Grant Necessary?
- Excess Grant vs Supplementary Grant
- Article 115(2) and Public Accounts Committee
- Article 115(3): Application of Articles 112, 113 and 114
- Article 115 and Article 112
- Article 115 and Article 113
- Article 115 and Article 114
- Article 115 and Article 116
- Article 115 and Parliamentary Financial Control
- Supplementary, Additional and Excess Grants at a Glance
- Article 115: Broad Procedure
- Important Distinctions
- Common Confusions
- Article at a Glance
- Quick Revision
- Conclusion
The Article ensures that additional or excess public expenditure receives the required parliamentary consideration and appropriation. It operates as a financial control mechanism alongside Articles 112, 113 and 114.
Meaning of Article 115
The Annual Financial Statement under Article 112 contains the government’s estimated expenditure for the financial year. The Lok Sabha then considers demands for grants under Article 113, and appropriation is made under Article 114.
However, circumstances may arise in which:
- the amount authorised for a particular service is insufficient;
- expenditure is required on a new service that was not contemplated in the original Annual Financial Statement; or
- money has already been spent on a service in excess of the amount originally granted.
Article 115 provides the constitutional procedure for these situations.
It recognises three distinct categories:
- Supplementary grants
- Additional grants
- Excess grants
These terms should not be treated as interchangeable.
Article 115(1): Supplementary and Additional Grants
Article 115(1) deals with two situations in which the original financial authorisation is insufficient or a new expenditure requirement arises.
Supplementary Grant
A supplementary grant is required when the amount authorised by the Appropriation Act for a particular service is insufficient for the purposes of that year.
In simple terms:
Original grant exists → amount proves insufficient → supplementary grant required
Example
Suppose Parliament originally authorises ₹500 crore for a particular service.
During the financial year, the government determines that ₹600 crore is required.
The additional ₹100 crore cannot simply be spent without following the constitutional financial procedure.
A supplementary grant may be sought for the additional requirement.
Additional Grant
An additional grant is required where expenditure on a new service not contemplated in the Annual Financial Statement for that year is required.
In simple terms:
No original provision for the service → new service arises → additional grant required
Example
Suppose the Annual Financial Statement makes no provision for a particular new government service.
During the financial year, expenditure becomes necessary for that service.
The government must obtain an additional grant through the constitutional procedure.
Supplementary vs Additional Grant
This distinction is important.
| Grant | Situation |
|---|---|
| Supplementary grant | Original provision exists but is insufficient |
| Additional grant | Expenditure is required for a new service not contemplated in the original Annual Financial Statement |
Therefore:
Supplementary = more money for an existing service
Additional = money for a new service
Article 115(1)(a): Insufficient Amount
Article 115(1)(a) applies where the amount authorised by an Appropriation Act for a particular service for the current financial year is found to be insufficient for the purposes of that year.
The President causes another statement showing the estimated amount of the additional expenditure to be laid before both Houses of Parliament.
The additional expenditure is then dealt with according to the constitutional procedure.
The key point is that the original appropriation is insufficient.
Article 115(1)(b): New Service
Article 115(1)(b) applies where a need has arisen during the current financial year for supplementary or additional expenditure upon some new service not contemplated in the Annual Financial Statement for that year.
The President causes another statement showing the estimated amount of that expenditure to be laid before both Houses.
This allows Parliament to consider expenditure that was not included in the original annual estimates.
Why Is Another Statement Required?
The constitutional requirement ensures that Parliament is informed about the additional financial requirement.
The government cannot simply bypass parliamentary financial control because an expenditure requirement arose after the original Annual Financial Statement.
The additional estimates must be brought before Parliament through the constitutional mechanism.
Article 115(1) and Appropriation
Article 115 does not merely require presentation of additional estimates.
Article 115(1) also requires that the additional expenditure be dealt with through the parliamentary procedure applicable to estimates and appropriation.
The constitutional financial process therefore continues to apply to the additional requirement.
Article 115(2): Excess Grants
Article 115(2) deals with a different situation.
An excess grant arises where money has already been spent on a particular service during a financial year in excess of the amount granted for that service for that year.
This is fundamentally different from a supplementary or additional grant.
Excess Grant in Simple Terms
Supplementary grant → additional money is sought because the original amount is insufficient
Additional grant → new service requires expenditure
Excess grant → expenditure has already exceeded the amount originally granted
The excess is therefore a retrospective financial regularisation mechanism.
Excess Expenditure
Article 115(2) provides that when money has been spent on any service during a financial year in excess of the amount granted for that service and for that year, the President causes another statement or demand for such excess to be laid before both Houses.
This ensures that Parliament can examine and approve the excess through the constitutional process.
Why Is an Excess Grant Necessary?
The government cannot simply treat expenditure beyond the authorised amount as permanently valid merely because the money has already been spent.
The Constitution requires the excess to be brought before Parliament.
This reinforces the principle of parliamentary control over public expenditure.
Excess Grant vs Supplementary Grant
The timing is the easiest way to distinguish them.
Supplementary Grant
The government identifies that the original authorisation is insufficient before the relevant additional expenditure is required.
Excess Grant
The expenditure has already exceeded the amount authorised.
Therefore:
Supplementary → prospective/additional requirement
Excess → expenditure already incurred beyond authorisation
Article 115(2) and Public Accounts Committee
In parliamentary practice, excess grants are examined through the parliamentary financial scrutiny mechanism, particularly the Public Accounts Committee, before the Lok Sabha considers the relevant excess demand.
The Committee examines whether expenditure exceeded the amount authorised and considers the circumstances leading to the excess.
This detailed parliamentary procedure arises from parliamentary rules and practice, while Article 115 provides the constitutional basis for the excess grant.
Article 115(3): Application of Articles 112, 113 and 114
Article 115(3) provides that the provisions of Articles 112, 113 and 114 apply in relation to supplementary, additional and excess grants and expenditure as they apply to the Annual Financial Statement and expenditure mentioned therein, subject to the necessary modifications.
This connects Article 115 directly with the ordinary financial procedure.
The broad sequence remains:
Estimates → Grants → Appropriation
with the necessary modifications for the supplementary, additional or excess requirement.
Article 115 and Article 112
Article 112 deals with the original Annual Financial Statement.
Article 115 deals with financial requirements that arise beyond the original annual estimates.
Therefore:
Article 112 → original annual estimates
Article 115 → supplementary, additional and excess requirements
Article 115 and Article 113
Article 113 governs the procedure for demands for grants.
Article 115(3) applies Article 113, with necessary modifications, to supplementary, additional and excess grants.
Therefore, the relevant expenditure requiring grants remains subject to the constitutional role of the Lok Sabha.
Article 115 and Article 114
Article 114 provides the appropriation mechanism.
Article 115(3) extends the relevant appropriation procedure to supplementary, additional and excess grants.
Therefore, additional or excess expenditure also requires the appropriate legal appropriation.
Article 115 and Article 116
Article 116 provides for:
- vote on account;
- vote of credit; and
- exceptional grants.
These are different from supplementary, additional and excess grants.
Supplementary grant
Original provision exists but is insufficient.
Additional grant
New service not contemplated in the original Annual Financial Statement.
Excess grant
Expenditure has already exceeded the authorised amount.
Vote on account
Temporary authority to meet expenditure pending completion of the normal budgetary process.
Vote of credit
A grant for an unexpected demand upon the resources of India where, due to the magnitude or indefinite character of the service, the demand cannot be stated with the details ordinarily given in an Annual Financial Statement.
Exceptional grant
A grant for a special purpose which forms no part of the current service of any financial year.
These concepts should not be confused.
Article 115 and Parliamentary Financial Control
Article 115 reinforces the principle that government expenditure must remain under parliamentary control.
The executive cannot treat the original budgetary authorisation as unlimited.
If circumstances change, the Constitution provides a mechanism through which Parliament can consider and authorise the additional or excess expenditure.
This maintains legislative oversight over public money even when financial requirements change during the year.
Supplementary, Additional and Excess Grants at a Glance
| Type | When required? | Nature |
|---|---|---|
| Supplementary grant | Original amount is insufficient | Additional provision for an existing service |
| Additional grant | New service not contemplated in Annual Financial Statement | Provision for new service |
| Excess grant | Expenditure already exceeds amount granted | Post-expenditure regularisation |
Article 115: Broad Procedure
The process can broadly be understood as follows.
Supplementary grant
Original Annual Financial Statement
↓
Appropriation made
↓
Original amount found insufficient
↓
Additional estimate laid before Parliament
↓
Parliament considers the supplementary grant
↓
Appropriation made
Additional grant
Original Annual Financial Statement
↓
New service arises
↓
Additional estimate laid before Parliament
↓
Parliament considers additional grant
↓
Appropriation made
Excess grant
Original grant made
↓
Expenditure exceeds authorised amount
↓
Excess brought before Parliament
↓
Parliament considers excess grant
↓
Appropriation made to regularise the excess
Important Distinctions
Supplementary vs additional
A supplementary grant relates to an existing service for which the original amount is insufficient.
An additional grant relates to a new service not contemplated in the original Annual Financial Statement.
Supplementary vs excess
A supplementary grant addresses an insufficiency in the authorised amount.
An excess grant arises after expenditure has already exceeded the authorised amount.
Excess grant vs unauthorised expenditure
An excess grant does not mean that the original excess expenditure was constitutionally authorised at the time it was incurred.
It provides the constitutional mechanism through which the excess is subsequently brought before Parliament for consideration and appropriation.
Article 115 vs Article 114
Article 115 identifies the circumstances requiring supplementary, additional or excess grants.
Article 114 provides the appropriation mechanism.
Article 115 vs Article 116
Article 115 deals with supplementary, additional and excess requirements.
Article 116 deals with vote on account, vote of credit and exceptional grants.
They address different financial situations.
Common Confusions
What is a supplementary grant?
A supplementary grant is required when the amount authorised for an existing service is insufficient for that financial year.
What is an additional grant?
An additional grant is required when expenditure is needed for a new service not contemplated in the Annual Financial Statement for that year.
What is an excess grant?
An excess grant arises when expenditure has already been incurred on a service in excess of the amount granted for that service and year.
Is an excess grant the same as a supplementary grant?
No.
A supplementary grant addresses an anticipated insufficiency, while an excess grant deals with expenditure that has already exceeded the authorised amount.
Who causes the additional statement to be laid before Parliament?
The President causes the relevant statement or demand for excess to be laid before both Houses, as provided by Article 115.
Does Article 115 apply only to the Lok Sabha?
No. The relevant statement is laid before both Houses, although the voting procedure for grants remains governed by the constitutional framework under Article 113, in which the Lok Sabha has the voting role.
Does an excess grant mean Parliament has approved the expenditure before it was incurred?
No.
The excess expenditure has already occurred. Article 115 provides the constitutional mechanism for bringing that excess before Parliament for consideration and appropriation.
Does Article 115 itself authorise withdrawal from the Consolidated Fund?
No.
The relevant appropriation process under Article 114, as applied through Article 115(3), is required.
Is a supplementary grant the same as a vote on account?
No.
A supplementary grant deals with insufficiency in an existing appropriation, whereas a vote on account provides temporary authority for expenditure pending completion of the normal financial procedure.
Is an additional grant the same as an exceptional grant?
No.
An additional grant concerns a new service not contemplated in the Annual Financial Statement, while an exceptional grant under Article 116 is for a special purpose that forms no part of the current service of any financial year.
Article at a Glance
| Point | Position |
|---|---|
| Article | Article 115 |
| Subject | Supplementary, additional or excess grants |
| Supplementary grant | Original appropriation insufficient |
| Additional grant | New service not contemplated in Annual Financial Statement |
| Excess grant | Expenditure exceeds amount originally granted |
| Statement laid before | Both Houses of Parliament |
| Constitutional authority | President causes statement/demand to be laid |
| Parliamentary voting | Governed by Article 113 as applied by Article 115(3) |
| Appropriation | Governed by Article 114 as applied by Article 115(3) |
| Original estimates | Article 112 |
| Demands for grants | Article 113 |
| Appropriation Bills | Article 114 |
| Vote on account etc. | Article 116 |
Quick Revision
- Article 115 deals with supplementary, additional and excess grants.
- Supplementary grant: original authorised amount is insufficient for an existing service.
- Additional grant: expenditure is required for a new service not contemplated in the Annual Financial Statement.
- Excess grant: expenditure has already exceeded the amount granted for a particular service.
- The President causes the relevant additional statement or demand for excess to be laid before both Houses of Parliament.
- Article 115(3) applies Articles 112, 113 and 114, with necessary modifications.
- Therefore, additional and excess expenditure remains subject to parliamentary consideration and appropriation.
- Article 112 → Annual Financial Statement.
- Article 113 → demands for grants.
- Article 114 → appropriation.
- Article 115 → supplementary, additional and excess grants.
- Article 116 → vote on account, vote of credit and exceptional grants.
- The key distinction is:
- Supplementary = insufficient existing provision
- Additional = new service
- Excess = expenditure already exceeds authorised amount
Conclusion
Article 115 ensures that the constitutional system of parliamentary financial control remains effective even when the government’s financial requirements change during the financial year. It provides separate mechanisms for insufficient appropriations, expenditure on new services and expenditure that has already exceeded the authorised amount. By applying the broader framework of Articles 112, 113 and 114 with necessary modifications, Article 115 ensures that supplementary, additional and excess expenditure remains subject to parliamentary scrutiny and legal appropriation.
