Section 38(1)(ii) in The Maharashtra Management of Irrigation Systems by Farmers Rules, 2006
(ii)The Auditor so appointed by the Water Users' Association shall take all steps necessary to scrutinize the accounts of receipts and expenditure, within thirty days of his appointment and furnish the audit report along with the statement of accounts and balance sheet to the Chairperson of the concerned Water Users' Association before the 31st July of every year.