10. 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 performing the functions under this Act,
and such sums shall be treated as expenditure payable out of the grants referred to in sub-section (1).
11. 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 Auditor-General of India.
(2) The accounts of the Commission shall be audited by the Comptroller and Auditor-General 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 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.
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12. 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.
13. 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 recommendations contained
therein, in so far as they relate to the Central Government, and the reasons for the non-acceptance, if any,
of any of such recommendations and the audit report to be laid as soon as may be after the reports are
received, before each House of Parliament.