Section 10(2) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(2)The pages of books of accounts, registers, receipt books, bill books and other accounting records and registers shall be serially numbered and each page or folio affixed with the municipal seal. The number of pages of each book or register shall be certified in writing after verification on the last page, by the head of office or other person duly authorized.
