Grants, Accounts and the Annual Report

In one line

Sections 10 to 16 provide the Commission's grants, its accounts and audit, its annual report, the laying of that report before Parliament with a memorandum of action taken, public servant status, and the rule-making and difficulty-removal powers.

Section 10: grants

10(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 the Act.

10(2): the Commission may spend such sums as it thinks fit for performing its functions, and such sums shall be treated as expenditure payable out of the grants.

Two observations.

The amount is at the Government's discretion, in the words such sums as the Central Government may think fit, subject only to appropriation by Parliament.

Once granted, the Commission controls the spending, in the words as it thinks fit, which is a real autonomy within a budget it does not set.

Sections 11 and 12: accounts and report

Section 11: 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; the accounts shall be audited by the Comptroller and Auditor-General at such intervals as may be specified, and any expenditure incurred in connection with the audit is payable by the Commission; the Comptroller and Auditor-General and any person appointed have the same rights, privileges and authority in connection with the audit as they have in connection with the audit of Government accounts, including 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; and the accounts as certified, together with the audit report, shall be forwarded annually to the Central Government, which shall cause them to be laid before each House of Parliament.

Section 12: 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 to the Central Government.

Section 13: the laying obligation

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.