Section 96(2) in The Himachal Pradesh Panchayati Raj Act, 1994
(2)The Finance and Planning Committee shall perform the functions relating to:-(a)the finances of the Zila Parishad, framing of budgets, scrutinizing proposals for increase of revenue, examination of receipts and expenditure statements, consideration of all proposals affecting the finances of the Zila Parishad and general supervision of the revenue and expenditure of the Zila Parishad;(b)the plan priorities allocation of outlays to developments, horizontal and vertical linkages, implementation of guidelines issued by the Government, regular review of planning programmes, evaluation of important programmes and small savings schemes.
