Section 77(2) in Andhra Pradesh Panchayat Raj Act, 1994
(2)Where the budget is sanctioned by the Gram Panchayat it shall be forwarded by the Executive Authority on or before such date as may be prescribed to the Divisional Panchayat Officer. The Divisional Panchayat Officer shall make such suggestions or modifications as he may deem fit within one month from the date of its receipt and return it to the Gram Panchayat which shall consider the same and approve the budget with or without modifications, at a special meeting convened for the purpose; and the budget so approved at such meeting shall be final.
