Which one of the following is not related to the jurisdiction of the State Finance Commission ?

A Determination of taxes, duties and tolls which may be assigned to Panchayats

B Grand-in-Aid to Panchayats from consolidated fund of India

C Measures to improve financial position of Panchayats

D Distribution between state and the Panchayats the net proceeds of taxes, duties, tolls and fees leviable by the state