Section 88 — State Fund for persons with disabilities.

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 utilised 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. 



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(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. 

CHAPTER XVI 

OFFENCES AND PENALTIES