Cess utilisation framework governs parliamentary appropriation, fund transfer, allocation for public health and national security, accounting, and audit.

The cess, including interest or penalty, is credited to the Consolidated Fund of India and used only for the purposes provided in section 7 of the Act after parliamentary appropriation. After such appropriation, it is transferred to the Health Security se National Security Cess Fund, which finances activities, schemes and programmes connected with public health and national security of India. Allocation of the cess, accounting procedure and audit of the Fund are governed by the Department of Expenditure, the Office of the Chief Controller of Accounts and the Comptroller and Auditor General of India.

---

---

---