Gujarat Panchayats Act, 1993
(1) The Secretary of every panchayat shall prepare the annual report of the administration of the panchayat and shall place the accounts and report for approval before the panchayat. (2) The annual statement of the accounts together with the annual report shall be sent to the district panchayat through the taluka panchayat on or before such date and in such forms as may be prescribed.