Consolidated fund of India is the most important government account. Revenues received by the government and expenses made by it, are part of the Consolidated Fund. There are two types of expenditure made from the Consolidated Fund of India- voted and charged. Voted expenditures are those which are discussed upon in the parliament or legislature and later becomes the budget of the country. On the other hand, charged expenditure are those on which no voting takes place for the amount involved in these expenditures for their withdrawal from Consolidated Fund of India. This means that they have to be paid in any case, whether the budget is passed or not passed. Following are the charged expenditures: 1. Emoluments and allowances of the President and other expenditure relating to his office.2. Salaries and allowances of the Chairman and the Deputy Chairman of the Rajya Sabha and the Speaker and the Deputy Speaker of the Lok Sabha.3. Salaries, allowances and pensions of the judges of the Supreme Court.4. Pensions of the judges of high courts.5. Salary, allowances and pension of the Comptroller and Auditor General of India6. Salaries, allowances and pension of the chairman and members of the Union Public Service Commission.7. Administrative expenses of the Supreme Court, the office of the Comptroller and Auditor General of India and the Union Public Service Commission including the salaries, allowances and pensions of the persons serving in these offices.8. The debt charges for which the Government of India is liable, including interest, sinking fund charges and redemption charges and other expenditure relating to the raising of loans and the service and redemption of debt.9. Any sum required to satisfy any judgment, decree or award of any court or arbitral tribunal.10. Any other expenditure declared by the Parliament to be so charged.