- If in the course of the financial year, the Zilla Panchayat finds it necessary to modify the provisions made in the budget with regard to the receipts or to the distribution of the amounts to be expended of the different services it undertakes, it may make such modification:Provided that no diversion of grants transferred by the Government out of the consolidated funds of the State may be made for a purpose, programmes or Scheme not covered under such grants:Provided also that, without the approval of the Government,-(a)no reduction of over ten percent is made in the grants approved for any developments, functions of the Zilla Panchayat;(b)the closing balance shall not be reduced below the sum fixed under clause (c) of sub-section (3) of section 188.
