What is the specific role of the Ward Vikas Samiti (Ward Development Committee) in the implementation of grassroots developmental schemes in Bihar?

Options:

• A: It acts as an advisory body to the State Finance Commission for urban fund allocation
• B: It is responsible for executing ward-level development schemes, including Har Ghar Nal Ka Jal, at the grassroots level
• C: It has the judicial power to resolve local civil disputes within the ward
• D: It is responsible for auditing the accounts of the Municipal Corporation

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