Former finance minister Lim Guan Eng has rubbished his successor's assertion that Putrajaya will be accountable for its unscrutinised emergency spending by publishing the expenses.

He said Finance Minister Tengku Zafrul Abdul Aziz's claims were spurious and made a mockery of Parliament.

"Merely publishing on the federal or state government gazettes the amount of spending done under emergency powers, is by no means tantamount to observing transparency or accountability,"