Section 60(3) in Kerala District Administration Act, 1979
(3)An abstract of every annual account of a district council showing its income under each head of receipt, the charges for the establishment works undertaken the sum expended on each work, the balance, if' any, remaining unexpended and such other information as may be required by rules shall he prepared by the district Council in such form as may be prescribed and submitted to the Government not later than the fifteenth day of the second month of the next financial year.
