Provision of separate account

("Provision of separate account")

1. (1) Separate budget lines shall be provided for the Backward Classes Sub-Plan under the relevant demands for grants of the concerned departments to ensure earmarked allocation of funds.
2. (2) All funds allocated under the Backward Classes Sub-Plan shall be credited to a dedicated account or head of account, and shall be utilized exclusively for the purposes of the Sub-Plan.
3. (3) The utilization of funds shall be subject to audit by the Comptroller and Auditor General of India, as per the existing procedures.