Section 109A in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
109A. [ Special powers and functions of Finance Committee. [Section 109A was inserted by Maharashtra 6 of 1975, Section 34.]
(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.(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.(3)The Finance Committee may, if it considers it necessary so to do, invite at its meetings the Chief Auditor, Local Fund Accounts, or his nominee to assist the Committee in its functions under this section.(4)The scrutiny of the annual budget estimates or the revised or supplementary budget estimates by the Finance Committee shall not in any manner affect or postpone their consideration or approval by the Zilla Parishad.]
