Section 136(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(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.