The correct option is (d).
Explanation
The 73rd Constitutional Amendment Act, 1992, institutionalized a three-tier structure of Panchayati Raj Institutions (PRIs) to facilitate democratic decentralization. The Zila Parishad serves as the apex body at the district level, coordinating the activities of the lower tiers.
Statement-wise Analysis:
- Statement 1 is Correct: The Panchayati Raj system follows a hierarchical structure: Gram Panchayat at the village level, Panchayat Samiti (Mandal/Block) at the intermediate level, and Zila Parishad at the district level. Therefore, the Zila Parishad sits above the Panchayat Samiti.
- Statement 2 is Correct: The Zila Parishad is responsible for preparing developmental plans for the district. It consolidates the plans prepared by the Panchayat Samitis and Gram Panchayats to formulate a comprehensive district development plan.
- Statement 3 is Correct: The Zila Parishad plays a crucial financial role. It regulates the distribution of funds and grants received from the State Government among the Gram Panchayats. This coordination is often executed with the assistance of the Panchayat Samitis to ensure equitable distribution and proper utilization.
Key Takeaway:
The Zila Parishad is the highest tier of the Panchayati Raj system, primarily responsible for district-level planning, coordination of lower tiers, and the regulation of fund distribution.