Section 202 in The M.P. Municipal Accounts Rules, 1971
202.
(1)An abstract of every annual account of a Municipal Council, showing the income of the Municipal Fund under each head of receipts, the charges for establishment, the works undertaken, the sum expended on each work and the balance, if any, of the fund remaining unspent shall be prepared in Form No. 117.(2)The Chief Municipal Officer shall cause to be prepared the abstract of annual accounts referred to in sub-rule (1) by the 1st September every year. It shall be kept at the Municipal Office where it may be inspected by any person at any reasonable time.(3)On or before the 15th May the Chief Municipal Officer shall forward to the State Government, through the Collector, a statement in Form 118 showing its assets and liabilities for the preceding year.(e)Suit and Prosecution
