Section 136(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(2)The Block Development Officer shall, every year on or before such date and in such form as the State Government may prescribe, prepare a statement of accounts of receipts and expenditure of the Panchayat Samiti showing the amount drawn from the block grant, 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, and forward the statement of accounts together with the statement of variations to the Chief Executive Officer before such date as may be prescribed in this behalf.
