Employees State Insurance Fund may be spent only on benefits, medical services, administration, legal costs and approved welfare measures. Section 26 limits expenditure of the Employees State Insurance Fund to specified purposes: payment of benefits and medical treatment for insured persons and their families; fees, allowances and staff emoluments; establishment and maintenance of medical institutions and services; payments to governments or private providers under agreements; audit and valuation costs; Employees Insurance Courts expenses; contractual and settlement payments; litigation costs; and welfare, rehabilitation and re employment measures subject to Central Government limits and prior approvals where required.