Section 174(3) in Andhra Pradesh Panchayat Raj Act, 1994
(3)If, for any reason the budget is not sanctioned by the [Mandal Praja Parishad] [Substituted 'Mandal Parishad' by Act No. 41 of 2006, dated 23.9.2006.] under sub-Section (1) before the date referred to in sub-Section (2) the [Mandal Praja Parishad] [Substituted 'Mandal Parishad' by Act No. 41 of 2006, dated 23.9.2006.] Development Officer shall submit the budget to the District Collector who shall sanction it with such modifications, if any, as he thinks fit and forward it to the [Zilla Praja Parishad] [Substituted 'Zilla Parishad' by Act No. 41 of 2006, dated 23.9.2006.] which shall thereupon approve the budget as if it were submitted to it under sub-Section (2), where there is no [Zilla Praja Parishad] [Substituted 'Zilla Parishad' by Act No. 41 of 2006, dated 23.9.2006.] for the District, the sanction accorded by the District Collector shall be final.