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Section 73: Accounts and audit of Authority

Juvenile Justice (Care and Protection of Children) Act, 2015 • Official Statutory Text & Practice Guide

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Act 2015
Section 72 All 112 Sections of Juvenile Justice (Care and Protection of Children) Act, 2015 Section 74

Legal Commentary & Landmark Judgments: Section 73

Section 73 of the Act mandates the maintenance of accounts and annual audits of CARA by the Comptroller and Auditor General of India (CAG), ensuring public fiscal accountability to Parliament.

  • Mandatory CAG Financial Audit: Directs that the accounts of CARA shall be audited annually by the Comptroller and Auditor General of India.
  • CAG Access to Books & Vouchers: Confers full access rights on the CAG to inspect all adoption fee ledgers, IT maintenance contracts, and grant expenditures.
  • Submission to Central Government & Parliament: Requires the audited accounts together with the CAG report to be laid annually before each House of Parliament.
Key Landmark Precedents:
  • Shabnam Hashmi v. Union of India (2014) 4 SCC 1: Supreme Court emphasized that CAG audit under Section 73 ensures that adoption fees and government grants are managed with the highest fiduciary integrity.
  • Centre for Public Interest Litigation v. Union of India (2012) 3 SCC 1: Affirmed the constitutional role of the CAG in auditing statutory public authorities.
  • Sampurna Behura v. Union of India (2018) 4 SCC 433: Affirmed that fiscal accountability maintains public trust in child protection agencies.
Courtroom Practice & Strategic Litigation Guidance:

Review published CAG audit reports of CARA under Section 73 to assess institutional efficiency, software expenditure, and administrative compliance with Central Government financial rules.

Section 72 All 112 Sections of Juvenile Justice (Care and Protection of Children) Act, 2015 Section 74