Chapter IV FINANCE, ACCOUNTS AND AUDIT

(1) The Government shall, after due appropriation made by the State Legislature by law in this behalf, pay to the Commission, by way of grants, such sums of money, as the Government may think fit for being utilised for the purposes of this Act. (2) The Commission may spend such sums, out of the grants, as it thinks fit, for performing the functions under this Act and such sums shall be treated as expenditure payable out of the grants referred to in sub-section (1).

(1) The Commission shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed. (2) The accounts of the Commission shall be audited annually by such auditor, as the Government may appoint in this behalf. (3) All the accounts and other records should be made available to the auditor for the purpose of the Audit.

The Government shall cause the audit reports to be laid, as soon as may be after they are received, before the Legislative Assembly.

The Chairperson, members and employees of the Commission shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).

(1) The Government may, by notification in the Gazette, make rules for carrying out the purposes of this Act, either prospectively or retrospectively. (2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:— (a) salary and allowances payable to, and the other terms and conditions of service of the Chairperson and the members under sub-section (5) of section 4 and of the officers and other employees under sub-section (2) of section 5; (b) the form in which the annual report shall be prepared under clause (d) of section 9; (c) the form, in which the annual statement of accounts shall be maintained under sub-section (1) of section 13; and (d) any other matter which is required to be, or may be, prescribed.

(1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order, published in the Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient, for removing the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this Act. (2) Every order made under this section shall, as soon as may be, after it is made, be laid before the Legislative Assembly.

(1) The Kerala State Commission for the Scheduled Castes and the Scheduled Tribes Ordinance, 2007 (56 of 2007) is hereby repealed. (2) Notwithstanding such repeal, anything done or deemed to have been done or any action taken or deemed to have been taken under the said Ordinance shall be deemed to have been done or taken under this Act.