27. Grants by Central Government.—(1) The Central Government shall, after due
appropriation made by Parliament by law in this behalf, pay to the Commission by way of grants such
sums of money as the Central Government may think fit for being utilised for the purposes of this Act.
(2) The Commission may spend such sums of money as it thinks fit for performing the functions
under this Act, and such sums shall be treated as expenditure payable out of the grants referred to in
sub-section (1).
28. Grants by State Governments.—(1) The State Government shall, after due appropriation
made by Legislature by law in this behalf, pay to the State Commission by way of grants such sums of
money as the State Government may think fit for being utilised for the purposes of this Act.
(2) The State Commission may spend such sums of money as it thinks fit for performing the
functions under Chapter III of this Act, and such sums shall be treated as expenditure payable out of
the grants referred to in sub-section (1).
29. Accounts and audit of Commission.—(1) The Commission 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 Commission shall be audited by the Comptroller and Auditor-General at
such intervals as may be specified by him and any expenditure incurred in connection with such audit
shall be payable by the Commission to the Comptroller and Auditor-General.
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(3) The Comptroller and Auditor-General and any person appointed by him in connection with the
audit of the accounts of the Commission under this Act shall, have the same rights and privileges and
the 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
the production of books, accounts, connected vouchers and other documents and papers and to inspect
any of the offices of the Commission.
(4) The accounts of the Commission as certified by the Comptroller and Auditor-General 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 Commission 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.
30. Accounts and audit of State Commission.—(1) The State Commission shall maintain proper
accounts and other relevant records and prepare an annual statement of accounts in such form as may
be prescribed by the State Government in consultation with the Comptroller and Auditor-General of
India.
(2) The accounts of the State Commission shall be audited by the Comptroller and
Auditor-General at such intervals as may be specified by him and any expenditure incurred in
connection with such audit shall be payable by the State Commission to the Comptroller and
Auditor-General.
(3) The Comptroller and Auditor-General and any person appointed by him in connection with the
audit of the accounts of the State Commission under this Act shall, have the same rights and
privileges and the 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 the production of books, accounts, connected vouchers and other documents and
papers and to inspect any of the offices of the State Commission.
(4) The accounts of the State Commission as certified by the Comptroller and Auditor-General or
any other person appointed by him in this behalf, together with the audit report thereon shall be
forwarded annually to the State Government by the State Commission and the State Government shall
cause the audit report to be laid, as soon as may be after it is received, before the State Legislature.