CHAPTER V
GRANTS, ACCOUNTS AND AUDIT AND ANNUAL REPORT
24. The Central Government may, after due appropriation made by Parliament by law
in this behalf, make to the Authority, grants of such sums of money as the Central
Government may think fit for being utilised for the purposes of this Act.25. The fees or revenue collected by the Authority shall be credited to the Consolidated Fund of India.
26. (1) The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Authority shall be audited annually by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Authority to the Comptroller and Auditor-General.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit the accounts of the Authority under this Act shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General generally has in connection with the audit of Government accounts, and in particular, shall have the right to demand production of books, accounts, connected vouchers and other documents and papers, and to inspect any of the offices of the Authority.
(4) The accounts of the Authority, as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon shall be forwarded annually to the Central Government by the Authority and the Central Government shall cause the audit report to be laid, as soon as may be after it is received, before each House of Parliament.
27. (1) The Authority shall furnish to the Central Government at such time and in such form and manner as may be prescribed or as the Central Government may direct, such returns and statements and particulars in regard to any matter under the jurisdiction of the Authority, as the Central Government may from time to time require. Grants by Central Government. Other fees and revenues. Accounts and audit. Returns and annual report, etc. 5 10 15 20 25 30 35 40 45 10
(2) The Authority shall prepare, once in every year, and in such form and manner and at such time as may be prescribed, an annual report giving—
(a) a description of all the activities of the Authority for the previous years;
(b) the annual accounts for the previous year; and
(c) the programmes of work for coming year.
(3) A copy of the report received under sub-section
(2) shall be laid by the Central Government, as soon as may be after it is received, before each House of Parliament
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