Section 109A(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)The Finance Committee in addition to the powers and functions specified in sub-sections (1) and (2) of section 109, shall -(i)scrutinize the annual budget estimates of income and expenditure of the Zilla Parishad and of the Panchayat Samitis prepared under section 137 in such detail as it may consider necessary and tender advice so as to ensure that the objectives of the Zilla Parishads and Panchayat Samitis are carried out in the most economical and efficient manner;(ii)scrutinize the revised or supplementary budget estimates of the Zilla Parishad and Panchayat Samitis prepared under section 138, in a like manner;(iii)examine the statement of accounts of receipt and expenditure of the Zilla Parishad and the Panchayat Samiti prepared under section 136;(iv)scrutinize the audit report on the accounts of the Zilla Parishad, Panchayat Samitis and of any institutions or undertakings working under the Zilla Parishad.
