Section 81(1)(a) in Rajasthan Non-Government Educational Institutions (Recognition, Grant-In-Aid and Service Conditions Etc.) Rules, 1993
(a)Complete and detailed individual employee-wise accounts shall be maintained by the institution. The institution shall make available to the Director, Local Fund Audit Department or any Officer authorised by him in this behalf all the information required by him in the form and manner, as prescribed by him from time to time.