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POSH Act Section 8
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The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013

Section 8 Grants and audit

Chapter
III · Constitution of Local Committee
(1) The Central Government may, after due appropriation made by Parliament by law in this behalf, make to the State Government grants of such sums of money as the Central Government may think fit, for being utilised for the payment of fees or allowances referred to in sub-section (4) of section 7.
(2) The State Government may set up an agency and transfer the grants made under sub-section (1) to that agency.
(3) The agency shall pay to the District OfficerDefined in section 2(d) and notified under section 5 to exercise powers and discharge functions under the Act., such sums as may be required for the payment of fees or allowances referred to in sub-section (4) of section 7.
(4) The accounts of the agency referred to in sub-section (2) shall be maintained and audited in such manner as may, in consultation with the Accountant General of the State, be prescribedDefined in section 2(k): prescribed means prescribed by rules made under this Act and the person holding the custody of the accounts of the agency shall furnish, to the State Government, before such date, as may be prescribedDefined in section 2(k): prescribed means prescribed by rules made under this Act, its audited copy of accounts together with auditors' report thereon.