The correct answer is Statement b is correct. Explanation & Key Takeaways: The Maharashtra Village Panchayats - • It shall be a joint responsibility of the Sarpanch and Secretary of the concerned panchayat to maintain secured custody and proper safety of proceeding register, attendance register and other relevant records of the Gram Sabha, and they shall be primarily held responsible for any tampering, alteration, manipulation of entries or contents or loss or mutilation of such record unless proved otherwise and shall be liable to be prosecuted under relevant provisions of the Indian Penal Code. Hence statement a is incorrect. • The first meeting of the Gram Sabha in every financial year shall be held within two months from the commencement of that year, and the panchayat shall place before such a meeting - • the annual statement of accounts • the report on the administration of the proceeding financial year • the development and other programmes of work proposed for the current financial year; • the last audit note and replies (if any) made thereto. Hence statement b is correct.