Section 136(8) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(8)The Block Development Officer shall, prepare on or before such date and in such form as may be prescribed, an abstract of the statement of accounts approved by the Panchayat Samiti under sub-section (5) or deemed to have been approved under sub-section (7), and forward the same to the Chief Executive Officer. The accounts so forwarded by each Block Development Officer shall form part of the accounts of the Zilla Parishad.