Section 87 — Accounts and audit.

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. 

CHAPTER XV 

STATE FUND FOR PERSONS WITH DISABILITIES