86. National Fund for persons with disabilities. - (1) There shall be constituted a Fund to be called the National Fund for persons with disabilities and there shall be credited thereto-
(a) all sums available under the Fund for people with
disabilities, constituted vide notification No. S.O. 573 (E), dated the 11th
August, 1983 and the Trust Fund for Empowerment of Persons with Disabilities,
constituted vide notification No. 30-03/ 2004-DDII, dated the 21st November,
2006, under the Charitable Endowment Act, 1890.
(b) all sums payable by banks, corporations, financial
institutions in pursuance of judgment dated the 16th April, 2004 of the Hon'ble
Supreme Court in Civil Appeal Nos. 4655 and 5218 of 2000;
(c) all sums received by way of grant, gifts, donations,
benefactions, bequests or transfers;
(d) all sums received from the Central Government including
grants-in-aid;
(e) all sums from such other sources as may be decided by
the Central Government.
(2) The Fund for
persons with disabilities shall be utilized and managed in such manner as may
be prescribed.
87. Accounts and
audit. - (1) The
Central Government shall maintain proper accounts and other relevant records
and prepare an annual statement of accounts of the Fund including the income
and expenditure accounts in such form as may be prescribed in consultation with
the Comptroller and Auditor-General of India.
(2) The accounts of
the Fund shall be audited by the Comptroller and Auditor-General of India at
such intervals as may be specified by him and any expenditure incurred by him
in connection with such audit shall be payable from the Fund to the Comptroller
and Auditor-General of India.
(3) The Comptroller
and Auditor-General of India and any other person appointed by him in
connection with the audit of the accounts of the Fund shall have the same
rights, privileges and authority in connection with such audit as the
Comptroller and Auditor-General of India generally has in connection with the
audit of the Government accounts, and in particular, shall have the right to
demand production of books of account, connected vouchers and other documents
and papers and to inspect any of the offices of the Fund.
(4) The accounts of
the Fund 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 laid before each House of Parliament by the Central
Government.