57. Grants by Central Government to Central Authority.—The Central Government may, after
due appropriation made by Parliament by law in this behalf, make to the Central Authority grants of
such sums of money as the Central Government may think fit for being utilised for the purposes of this
Act.
58. Central Mental Health Authority Fund.—(1) There shall be constituted a Fund to be called the
Central Mental Health Authority Fund and there shall be credited thereto—
(i) any grants and loans made to the Authority by the Central Government;
(ii) all fees and charges received by the Authority under this Act; and
(iii) all sums received by the Authority from such other sources as may be decided upon by the
Central Government.
(2) The Fund referred to in sub-section (1) shall be applied for meeting the salary, allowances and
other remuneration of the chairperson, other members, chief executive officer, other officers and
employees of the Authority and the expenses of the Authority incurred in the discharge of its functions
and for purposes of this Act.
59. Accounts and audit of Central Authority.—(1) The Central Authority shall maintain proper
accounts and other relevant records and prepare an annual statement of accounts in such form as may be
prescribed by the Central Government, in consultation with the Comptroller and Auditor-General of
India.
(2) The accounts of the Authority 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 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 Authority shall have the same rights and privileges and
authority in connection with such audit as the Comptroller and Auditor-General generally has in
connection with the audit 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 office of the Authority.
(4) The accounts of the Authority 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 to the Central Government by the Authority and the Central Government shall cause
the same to be laid before each House of Parliament.
60. Annual report of Central Authority.—The Central Authority shall prepare in every year, in
such form and at such time as may be prescribed by the Central Government, an annual report giving a
full account of its activities during the previous year, and copies thereof along with copies of its annual
accounts and auditor's report shall be forwarded to the Central Government and the Central Government
shall cause the same to be laid before both Houses of Parliament.
61. Grants by State Government.—The State Government may, after due appropriation made by
State Legislature by law in this behalf, make to the State Authority grants of such sums of money as the
State Government may think fit for being utilised for the purposes of this Act.
62. State Mental Health Authority Fund.—(1) There shall be constituted a Fund to be called the
State Mental Health Authority Fund and there shall be credited thereto—
(i) any grants and loans made to the State Authority by the State Government;
26
(ii) all fees and charges received by the Authority under this Act; and
(iii) all sums received by the State Authority from such other sources as may be decided upon by
the State Government.
(2) The Fund referred to in sub-section (1) shall be applied for meeting the salary, allowances and
other remuneration of the chairperson, other members, chief executive officer, other officers and
employees of the State Authority and the expenses of the State Authority incurred in the discharge of its
functions and for purposes of this Act.
63. Accounts and audit of State Authority.—(1) The State Authority shall maintain proper
accounts and other relevant records and prepare an annual statement of accounts in such form as may be
prescribed by the State Government, in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the State Authority 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 State Authority 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 State Authority shall have the same rights and privileges
and authority in connection with such audit as the Comptroller and Auditor-General generally has in
connection with the audit 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 office of the State Authority.
64. Annual report of State Authority.—The State Authority shall prepare in every year, in such
form and at such time as may be prescribed by the State Government, an annual report giving a full
account of its activities during the previous year, and copies thereof along with copies of its annual
accounts and auditor's report shall be forwarded to the State Government and the Government shall
cause the same to be laid before the State Legislature.