Section 109A(2)(i) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(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;