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FINANCE, ACCOUNTS AND AUDIT
14.
Grants by the Central Government.- The Central Government shall, after
due appropriation made by Parliament by law in this behalf, pay to the Central Authority,
by way of grants, such sums of money as the Central Government may think fit for being
utilised for the purposes of this Act.
15. National Legal Aid Fund.- (1)The Central Authority shall establish a
fund to be called the National Legal Aid Fund and there shall be credited thereto -
(a) all sums or money given as grants by the Central Government under Section 14;
(b) any grants or donations that may be made to the Central Authority by any other person
for the purposes of this Act;
(c) any amount received by the Central Authority under the orders of any court or from any
other source.
(2) The National Legal Aid Fund shall be applied
for meeting-
(a) the cost of legal services provided under this Act including grants made to State
Authorities;
(b) the cost of Legal services provided by the Supreme Court Legal Services Committee;
(c) any other expenses which are required to be met by the Central Authority.
16. State Legal Aid Fund.- (1) A State Authority shall establish a
fund to be called the State Legal Aid Fund and there shall be credited thereto-
(a) all sums of money paid to it or any grants made by the Central Authority for the
purposes of this Act;
(b) any grants or donations that may be made to the State Authority by the State
Government or by any person for the purposes of this Act;
(c) any other amount received by the State Authority under the orders of any court or from
any other source.
(2) A State Legal Aid Fund shall be applied for meeting -
(a) the cost of functions referred to in Section 7;
(b) the cost of legal services provided by the High Court Legal Services Committees;
(c) any other expenses which are required to be met by the State Authority.
17. District Legal Aid Fund.- (1) Every District
Authority shall establish a fund to be called the District Legal Aid Fund and there shall
be credited thereto-
(a) all sums of money paid or any grants made by the State Authority to the District
Authority for the purposes of this Act;
(b) any grants or donations that may be made to the District Authority by any person, with
the prior approval of the State Authority, for the purposes of this Act;
(c) any other amount received by the District Authority under the orders of any court or
from any other source.
(2) A District Legal Aid Fund shall be applied for meeting-
(a) the cost of functions referred to in Sections 10 and 11 B;
(b) any other expenses which are required to be met by the District Authority.
18. Accounts and audit. - (1) The Central Authority, State Authority or
the District Authority ( hereinafter referred to in this Section as 'the Authority'), as
the case may be, shall maintain proper accounts and other relevant records and prepare an
annual statement or accounts including the income and expenditure account and the balance
sheet in such form and in such manner as may be prescribed by the Central Government in
consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Authorities shall be audited 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
concerned to the Comptroller and Auditor-General of India.
(3) The Comptroller and Audit-General of India and any other person
appointed by him in connection with the auditing of the accounts of an Authority under
this Act shall have the same rights and privileges and authority in connection with such
audit as the Comptroller and Auditor-General of India has in connection with the auditing
of the 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 Authorities under this Act.
(4) The accounts of the Authorities, 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 by the Authorities to the Central
Government or the State Governments, as the case may be.
(5) The Central Government shall cause the accounts and the audit report
received by it under sub-section (4) to be laid, as soon as may be after they are
received, before each House of Parliament.
(6) The State Government shall cause the accounts and the audit report
received by it under sub-section (4) to be laid, as soon as may be after they are
received, before the State Legislature.
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