12. Grants by the Central Government. (1) The Central Government shall, after due
appropriation made by Parliament by law in this behalf, pay to the Commission by way of
grants such sums of money as the Central Government may think fit for being utilised for
the purposes of this Act.
(2) The Commission may spend such sums as it thinks fit for per- forming the functions
under this Act, and such sums shall be treated as expenditure payable out of the grants
referred to in sub-section (1).
13. Accounts and audit. (1) The Commission 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 AuditorGeneral of India.
(2) The accounts of the Commission shall be audited by the Comptroller and AuditorGeneral at such intervals as may be specified by him and any expenditure incurred in
connection with such audit shall be payable by the Commission to the Comptroller and
Auditor-General.
(3) The Comptroller and Auditor-General and any person appointed by him in
connection with the audit of the accounts of the Commission under this Act shall have the
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same rights and privileges and the authority in connection with such audit as the
Comptroller and Auditor-General generally has in connection with the audit of
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 Commission.
14. Annual report. The Commission shall prepare, in such form and at such time, for each
financial year, as may be prescribed, its annual report, giving a full account of its
activities during the previous financial year and forward a copy thereof to the Central
Government.
15. Annual report and audit report to be laid before Parliament. The Central
Government shall cause the annual report, together with a memorandum of action taken on
the advice tendered by the Commission under section 9 and the reasons for the nonacceptance, if any, of any such advice, and the audit report to be laid as soon as may be after
they are received before each House of Parliament.