Utilisation of Fund directs government to use credited sums for consumer welfare and maintain prescribed accounts. All sums credited to the Fund are to be utilised by the Government for the welfare of consumers in the manner prescribed. The Government or a specified authority must maintain proper, separate accounts and relevant records relating to the Fund and prepare an annual statement of accounts in the form prescribed in consultation with the auditing authority, imposing specified record keeping and reporting obligations for external audit oversight and accountability of Fund utilisation.