Section 86. National Fund for persons with disabilities
(1) There shall be constituted a Fund to be called the National Fund for persons with disabilities and there shall be credited thereto—
(a) all sums available under the Fund for people with disabilities, constitutedvide notification No. S.O. 573 (E), dated the 11th August, 1983 and the Trust Fund forEmpowerment of Persons with Disabilities, constituted vide notification No. 30-03/2004-DDII, dated the 21st November, 2006, under the Charitable EndowmentAct, 1890. (b) all sums payable by banks, corporations, financial institutions in pursuanceof judgment dated the 16th April, 2004 of the Hon’ble Supreme Court in Civil AppealNos. 4655 and 5218 of 2000; (c) all sums received by way of grant, gifts, donations, benefactions, bequestsor transfers; (d) all sums received from the Central Government including grants-in-aid; (e) all sums from such other sources as may be decided by the CentralGovernment.
(2) The Fund for persons with disabilities shall be utilised and managed in suchmanner as may be prescribed.
Section 87. Accounts and audit
(1) The Central Government shall maintain proper accounts and other relevantrecords and prepare an annual statement of accounts of the Fund including the income andexpenditure accounts in such form as may be prescribed in consultation with the Comptrollerand Auditor-General of India.
(2) The accounts of the Fund shall be audited by the Comptroller and Auditor-Generalof India at such intervals as may be specified by him and any expenditure incurred by himin connection with such audit shall be payable from the Fund to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any other person appointedby him in connection with the audit of the accounts of the Fund 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 the right to demand production of books of account, connectedvouchers and other documents and papers and to inspect any of the offices of the Fund.
(4) The accounts of the Fund 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 Parliament by the Central Government.