Money can be spent out of the Consolidated Fund of India with the approval of the

Article 114(3) provides that no money shall be withdrawn from the Consolidated Fund of India except under appropriation made by law, which means an Appropriation Act passed by Parliament (see also Article 266(3)). The President recommends demands for grants and the Comptroller and Auditor General audits spending, but neither can authorise withdrawals. The Finance Minister presents the Budget but also needs Parliament's approval.