Wild Life (Protection) Act, 1972
38E. Grants and loans to Authority and Constitution of
Fund.
(1) The Central
Government may, after due appropriation made by Parliament by law in this
behalf, make to the Authority grants and loans of such sums of money as that
Government may consider necessary.
(2) There shall be
constituted a Fund to be called the Central Zoo Authority Fund and there shall
be credited thereto any grants and loans made to the Authority by the Central
Government, all fees and charges received by the Authority under this Act and
all sums received by the Authority from such other sources as may be decided
upon by the Central Government.
(3) The Fund referred
to in sub-section (2) shall be applied for meeting salary, allowances and other
remuneration of the members, officers and other employees of the Authority and
the expenses of the Authority in the discharge of its functions under this
Chapter and expenses on objects and for purposes authorized by this Act.
(4) The 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.
(5) The accounts of
the Authority 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 Authority to the Comptroller and
Auditor-General.
(6) The Comptroller
and Auditor-General and any person appointed by him in connection with the
audit of the accounts of the Authority 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
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 offices of the Authority.
(7) The accounts of
the Authority, as certified by the Comptroller and Auditor-General 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.