88. State Fund for persons with disabilities. - (1) There shall be constituted a Fund to be called the State Fund for persons with disabilities by a State Government in such manner as may be prescribed by the State Government.
(2) The State Fund
for persons with disabilities shall be utilized and managed in such manner as
may be prescribed by the State Government.
(3) Every State
Government shall maintain proper accounts and other relevant records of the
State Fund for persons with disabilities including the income and expenditure
accounts in such form as may be prescribed by the State Government in
consultation with the Comptroller and Auditor-General of India.
(4) The accounts of
the State Fund for persons with disabilities 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 State Fund to the Comptroller and Auditor-General of India.
(5) The Comptroller
and Auditor-General of India and any person appointed by him in connection with
the audit of the accounts of the State Fund for persons with disabilities 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 right to
demand production of books of accounts, connected vouchers and other documents
and papers and to inspect any of the offices of the State Fund.
(6) The accounts of the State Fund for persons with disabilities 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 the State Legislature where it consists of two Houses or where such Legislature consists of one House before that House.