Section 109A(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(2)It shall be the duty of the Finance Committee to satisfy itself -(i)that the monies shown in the statement of accounts of receipts and expenditure have been duly provided for in the budget estimates of the Zilla Parishad, or as the case may be, the Panchayat Samiti and have been applied to the service or purpose for which they have been provided;(i)that the expenditure confirms to the authority which governs it;(ii)that every re-appropriation of funds has been made by the competent authority and in accordance with the provisions of the Act and the rules made thereunder regulating the re-appropriation of funds;(iv)that the monies spent are not in excess of the amount provided for in the budget or justified by the facts or circumstances of the case.
