Section 24. Grants by Central Government
The Central Government may, after due appropriation made by Parliament by law, make grants of such sums of money to the Authority as it considers appropriate for carrying out the purposes of this Act.
Important Points
- UIDAI is primarily funded through grants made by the Central Government.
- Such grants can be made only after Parliamentary appropriation.
Section 25. Fund [1]
(1) Constitution of the Fund
There shall be constituted a Fund known as the Unique Identification Authority of India Fund.
The following amounts shall be credited to the Fund—
(a) All—
- grants;
- fees; and
- charges
received by the Authority under this Act.
(b) All sums received by the Authority from such other sources as may be decided by the Central Government.
Important Point: All financial receipts of UIDAI are credited to the UIDAI Fund.
(2) Application of the Fund
The Fund shall be utilised for meeting—
(a) The—
- salaries;
- allowances;
- pension; and
- administrative expenses
relating to—
- the Chairperson;
- Members;
- officers; and
- employees of the Authority.
(b) Expenses incurred for carrying out the objects and purposes authorised by this Act.
Important Point: The UIDAI Fund is exclusively used for administrative expenses and implementation of the objectives of the Aadhaar Act.
Section 26. Accounts and audit
(1) Maintenance of Accounts
The Authority shall—
- maintain proper accounts and relevant records; and
- prepare an annual statement of accounts
in the form prescribed by the Central Government, in consultation with the Comptroller and Auditor-General of India (CAG).
(2) Annual Audit
The accounts of the Authority shall be audited annually by the Comptroller and Auditor-General of India (CAG) at such intervals as may be specified by him.
The expenditure incurred for such audit shall be borne by the Authority.
Important Point: The annual audit of UIDAI is conducted by the Comptroller and Auditor-General of India.
(3) Powers of the Comptroller and Auditor-General
The Comptroller and Auditor-General, or any person authorised by him, shall have the same powers in relation to the audit of the Authority as are available while auditing Government accounts.
These include the power to—
- demand production of books of account;
- inspect vouchers;
- examine documents; and
- inspect any office of the Authority.
(4) Submission of Audit Report
The Authority shall forward—
- the certified accounts; and
- the audit report,
to the Central Government.
The Central Government shall lay the audit report before each House of Parliament as soon as practicable.
Important Point: The audited accounts of UIDAI are placed before Parliament, ensuring financial accountability.
Section 27. Returns and annual report, etc.
(1) Furnishing Returns
The Authority shall furnish to the Central Government—
- returns;
- statements; and
- other particulars,
in such form, manner and at such time as may be prescribed or as directed by the Central Government.
(2) Annual Report
The Authority shall prepare an Annual Report every year containing—
(a) A description of all activities carried out during the previous year.
(b) The annual accounts for the previous year.
(c) The programme of work for the coming year.
Important Point: The Annual Report provides a complete account of UIDAI's activities, finances and future work programme.
(3) Laying before Parliament
A copy of the Annual Report shall be laid by the Central Government before each House of Parliament as soon as possible after it is received.
Important Point: Both the Annual Report and Audit Report are required to be placed before Parliament, ensuring transparency and legislative oversight.