Article 110 of the Constitution lists the specific matters that constitute a Money Bill, including imposition, abolition, remission, alteration or regulation of any tax; regulation of the borrowing of money or the giving of any guarantee by the Government; custody of the Consolidated Fund or the Contingency Fund; the payment of moneys into or the withdrawal of moneys from any such Fund; the appropriation of moneys out of the Consolidated Fund; the declaring of any expenditure to be expenditure charged on the Consolidated Fund; the receipt of money on account of the Consolidated Fund or the public account or the custody or issue of such money or the audit of the accounts of the Union or of a State; or any matter incidental to any of these matters. Article 117 deals with Financial Bills generally, dividing them into two types (Article 117(1) and Article 117(3)), which are distinct from Money Bills defined solely by Article 110.