The Zilla Parishad stands at the apex of the three-tier structure of the Panchayati Raj system. Generally, the Zilla Parishad consists of representatives of the Panchayat Samiti; all the members of the State Legislature and the Parliament representing a part or whole of the district; all district level officers of the Medical, Public Health, Public Works, Engineering, Agriculture, Veterinary, Education and other development departments.
There is also a provision for special representation of women, members of Scheduled Castes and Scheduled Tribes provided they are not adequately represented in the normal course. The Collector is also a member of the Zilla Parishad.
The Chairman of the Zilla Parishad is elected from among its members. There is a Chief Executive Officer in the Zilla Parishad. He is deputed to the Zilla Parishad by the State Government. There are subject matter specialists or officers at the district level in all the states for various development programmes.
The Zilla Parishad, for the most part, performs co-ordinating and supervisory functions. It coordinates the activities of the Panchayat Samitis falling within its jurisdiction. In certain states the Zilla Parishad also approves the budgets of the Panchayat Samitis. The Zilla Parishad also renders necessary advice to the Government with regard to the implementation of the various development schemes. It is also responsible for the maintenance of primary and secondary schools, hospitals, dispensaries, minor irrigation works etc. It also promotes local industries and art.
The finances of the Zilla Parishad consist of the grants received from the State Government and share in the land cess and other local cess and taxes. Sometimes it has been allowed by the State Government to levy certain taxes or enhance the taxes already levied by the Panchayat Samitis subject to a certain limit.