Health Security National Security cess credited to Consolidated Fund and transferred quarterly to fund for public health purposes. All cess, including interest and penalties, shall be credited to the Consolidated Fund of India and, after parliamentary appropriation, transferred quarterly to a designated Health Security National Security Cess Fund to finance activities, schemes and programmes related to public health and national security; identification of eligible activities and inter se allocations is to be decided by the Budget Division in consultation with the Department of Expenditure, transfers and ledger maintenance shall follow prescribed accounting procedures, and the Fund's accounts are subject to external audit.