191. Maintenance of accounts and restrictions of expenditure.
(1)Accounts of the income and expenditure of the Zilla Panchayat Fund shall be kept in accordance with such rules as may be prescribed.(2)Expenditure from the Zilla Panchayat Fund shall, save as otherwise expressly provided for in this Act be incurred subject to such sanctions, conditions and limitations as may be prescribed.(3)The Zilla Panchayat shall within a period not exceeding three months after the close of the financial year, pass the accounts of that year.
