Section 186(4)(b) in Andhra Pradesh Panchayat Raj Act, 1994
(b)shall exercise supervision and control over the acts of the officers and servants holding office under the [Zilla Praja Parishad] [Substituted 'Zilla Parishad' by Act No. 41 of 2006, dated 23.9.2006.] or the institutions thereunder in matters of executive administration and those relating to accounts and records of the [Zilla Praja Parishad] [Substituted 'Zilla Parishad' by Act No. 41 of 2006, dated 23.9.2006.] or the institutions thereunder;