Section 136 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
136. [ Preparation of statement of accounts and publication of abstracts of accounts. [Section 136 was substituted for the original by Maharashtra 6 of 1975, Section 42.]
(1)The Chief Executive Officer shall, every year on or before such date and in such form as the State Government may by rules prescribe, prepare a statement of accounts of receipts and expenditure of the Zilla Parishad showing the amounts drawn from the district fund, the charges on establishment, and for all other expenses, the works and development schemes undertaken, and the balance, if any, in hand, and shall also on or before such other date that may be prescribed in that behalf, prepare a statement of variations of expenditure from the final modified grant with his remarks and explanations on those variations.(2)The Block Development Officer shall, every year on or before such date and in such form as the State Government may prescribe, prepare a statement of accounts of receipts and expenditure of the Panchayat Samiti showing the amount drawn from the block grant, the works and development schemes undertaken and the balance, if any, in hand and shall also on or before such other date that may be prescribed in that behalf, prepare a statement of variations of expenditure from the final modified grant with his remarks and explanations on those variations, and forward the statement of accounts together with the statement of variations to the Chief Executive Officer before such date as may be prescribed in this behalf.(3)The Chief Executive Officer shall, on or before the date as may be prescribed in that behalf, place the statements of accounts and the variations prepared under subsections (1) and (2) before the Finance Committee which shall scrutinize the statements as required by section 109-A and prepare its report on or before such date as may be prescribed in that behalf. The Chief Executive Officer shall immediately thereafter cause the report or reports to be placed before the Zilla Parishad, or as the case may be, the Panchayat Samiti.(4)The Zilla Parishad shall, on or after such date as may be prescribed in this behalf, consider the accounts prepared under sub-section (1) and the report of the Finance Committee in relation thereto prepared under sub-section (3) and approve the same on or before such date as may be prescribed in that behalf.(5)Every Panchayat Samiti shall, on or after such date as may be prescribed in that behalf, consider the accounts prepared under sub-section (2) and the report of the Finance Committee in relation thereto, prepared under sub-section (3) and approve and forward the same to the Zilla Parishad on or before such date as may be prescribed in that behalf with such remarks as it thinks fit.(6)If a Zilla Parishad fails to approve the accounts on or before the date prescribed in that behalf, the Chief Executive Officer shall forward the accounts prepared under sub-section (1) together with the report of the Finance Committee thereon under sub-section (3) to the State Government, and the Government shall approve the same with or without modifications. The accounts so approved by the State Government shall be deemed to have been duly approved by the Zilla Parishad.(7)If a Panchayat Samiti fails to approve the accounts and to forward the same to the Zilla Parishad before the date prescribed in that behalf under subsection (5), the Block Development Officer shall forward the accounts prepared under sub-section (2) together with the report of the Finance Committee thereon under subsection (3) to the Zilla Parishad and the Zilla Parishad shall approve the same with or without modifications. In the event of the failure of the Zilla Parishad to approve the accounts of any Panchayat Samiti on or before such date as may be prescribed in that behalf, the Chief Executive Officer shall forward the same to the State Government which shall approve the same with or without modification and the accounts so approved by the State Government shall be deemed to have been duly approved by the Panchayat Samiti.(8)The Block Development Officer shall, prepare on or before such date and in such form as may be prescribed, an abstract of the statement of accounts approved by the Panchayat Samiti under sub-section (5) or deemed to have been approved under sub-section (7), and forward the same to the Chief Executive Officer. The accounts so forwarded by each Block Development Officer shall form part of the accounts of the Zilla Parishad.(9)The Chief Executive Officer shall, on or before such date and in such form as may be prescribed, prepare an abstract of the statement of the accounts approved by the Zilla Parishad under sub-section (4) or deemed to have been approved under sub-section (6), and publish the same together with the statement of accounts of all the Panchayat Samitis in the District forwarded by the Block Development Officer under sub-section (8), before such date, and in such form, and in such manner, as may be prescribed by the State Government].
