A copy of every budget estimate and a statement of every re-appropriation as finally

approved under section 163 shall be forwarded by the President of the district panchayat without delay to the competent authority; a copy of the annual budget estimates shall be forwarded not latter than the 31st March. 165. (1) Save in the case of pressing emergency, no sum shall be expended by, or on behalf of any district panchayat unless such, sum is included in some budget estimate approved under section 163 and is in force at the time of incurring the expenditure.

1. (2) If on a pressing emergency any sum is expended otherwise than in accordance with sub-section (1) the circumstances shall forthwith be communicated in writting by the President of the district panchayat to the competent authority with an explanation of the way in which it is proposed by the district panchayat to cover such extra expenditure. Copy of Budget estimate to be forwarded to competent authority. Except on pressing emergency no sum to be expended unless it has been included in budget estimate. Bom. LXI of 1947. Budget Estimates of District Panchayat and Re-appropriation of fund.

1993 : Guj. 18] Gujarat Panchayats Act, 1993. 65

166. (1) Accounts of the income and expenditure of every district panchayat shall be kept in such form and manner as may be prescribed and shall be balance annually on the 1st day of every year.

1. (2) The Gujarat Local Fund Audit Act, 1963 shall apply to the auditing of the accounts of the district panchayat.

1[(3) Notwithstanding anything contained in sub-section (2), the state Government

shall entrust the Comptroller and Auditor General of India the technical guidance and supervision over the audit of the District panchayat.

1. (4) The Sate Government shall cause the audit report under the Gujarat Local Fund Audit Act, 1963 referred to in sub-section (2) alongwith the report of the Comptroller and Auditor General of India on technical guidance and supervision as referred to in sub- section (3), to be laid before the State Legislature.] 167. (1) The Secretary of the district panchayat shall prepare the annual report of administration of the panchayat and shall place the accounts and the report for approval before the panchayat.
2. (2) The annual statement of the accounts together with the annual report shall be sent to the competent authority before such date and in such form as may be prescribed.