Chapter VIII FINANCE, CHAR DHAM FUND AND MAINTENANCE OF BUDGET AND ACCOUNTS

(1) There shall be constituted a Fund to be called ‘Uttarakhand Char Dham Fund’ which shall be vested in and be administered by the CEO on approval of the Board and save as otherwise provided in this Act, shall consist of the following:– a. The earning or income accrued, to Char Dham Devasthanams covered under the Act, by way of donations, grants, loans, recoveries, rents, sales, lease, license fees, guptdans, cess, fees, interest from Bank Deposits, and other income of such Devasthanams or establishments. b. any income derived from the movable and immovable properties of the Temple; c. Grant in aid from the State or Central Government and amount lying in credit of Board at the commencement of this Act. d. Annual budget allotted to the Board by the State Government or the Central Government. e. Annual contribution by the religious Devasthanams etc. f. All fines and penalties imposed under this Act; g. Any other gifts or contributions made by the public, local authorities or institutions. (2) All such funds shall be deposited in the account of the Board in a nationalized bank or other bank approved by the Reserve Bank of India and shall be maintained by the CEO or such officer as the Board may direct in this behalf. All incomes of religious Devasthanams and other religious institutions shall be credited to this fund. (3) The CEO or any officer authorised by it in this behalf by the Board shall maintain proper accounts of this fund and be audited annually by the audit agency or Chartered Accountant approved by the Board and its balance sheet shall be published at the end of every Financial Year for the general public. (4) The Accounts of the Board shall be audited by the Accountant General, Uttarakhand or any officer authorized by him/her on his/her behalf. (5) The CEO, on obtaining sanction from the Board may incur expenditure for the fulfilment of the objects under this Act and pay the emoluments to its employees and honorarium to its members from this fund. (6) The Board while allocating the budget for a particular Devasthanam shall consider and take into account its annual income, so that the income collected shall not be given to any other Devasthanam. (7) The Board may establish a Trust, if necessary under the Indian Trust Act 1882 to receive donations, carry out work as mentioned under the Act and to carry out other work of public interest.

All amounts due to the Temple including fines / penalties/ recovery of dues if any, imposed under this Act, shall without prejudice to any other mode of recovery be recoverable as arrears of land revenue as per the Uttar Pradesh Public Money (Recovery of Dues) Act 1965 (as applicable to the State of Uttarakhand) on a requisition made by CEO in that behalf.

(1) The Board may install one or more receptacles (hereinafter referred to as Hundi) at such place or places in the Temple as it may think fit for placing of offerings by the pilgrims and devotees visiting the Temple. (2) The Hundi shall be operated by such person and in such manner as the Board may, from time to time, determine. (3) Such portion of the offerings placed in a Hundi as the Board may from time to time direct, shall be credited to the Uttarakhand Char Dham Fund. (4) No person shall, without being authorised by CEO in that behalf, go near or interfere in any manner with any Hundi installed in the Temple: Provided that no such authorisation shall be required for going near any Hundi for the bona fide purpose of placing any offering therein. (5) Notwithstanding anything to the contrary contained in any law, custom, usage or agreement or in the record-of-rights, no Priest / Rawal etc. shall be entitled to any share in the offerings placed in any Hundi installed after the commencement of this Act.

(1) The CEO in consultation with trustee or priest etc shall prepare the annual budget for each Devasthanam which is governed under this Act. (2) Every such budget shall make adequate provisions for- (a) Scale of expenditure for the time being in force and customary expenditure. (b) The due discharge of all liabilities binding on the Institutions. (c) Expenditure on religious, educational and charitable purposed, developmental activities, facilities for pilgrims, maintenance of existing facilities and public conveyance and hygiene system. (d) Expenditure for the encouragement and the spread of religious instructions and activities, propagation of history of the Institutions consistent with their culture and for the improvement of the environment in or around such Devasthanams etc. (e) Expenditure on the repairs, maintenance, renovations of the buildings, temples and preservation and protection of the properties, and assets of the Char Dham Devasthanams. (f) Expenditure on the repairs, maintenance, renovations of the buildings, temples and preservation and protection of the properties, and assets of the Char Dham Devasthanams. (g) Expenditure on the payment of salaries, balances, wages, honorariam and other payments of annuity etc. (3) The budget shall be presented before the board for approval. The CEO may make such amendment; repeal or extend in it as he may think appropriate, before presenting the budget finally for the approval of Board.

For each Devasthanam/temple regular accounts of all receipts and disbursements shall be kept. Such account shall be kept for each financial year separately in such form and shall contain such particulars, as may be specified by the CEO and shall be duly subject to audit from time to time as decided by CEO.