Section 197(1) in Rajasthan Panchayati Raj Rules, 1996
(1)Sanctioning authority except points as mentioned in Sub-Section (4) of Section 74 of the Act, shall also scrutinize the following:(i)provisions contained in Rules 194 and 195 have been followed in preparation of the budget,(ii)the estimate of receipt and expenditure is correct and provided for the collection of loans outstanding or falling due during the budget year,(iii)the income from sale of Abadi and is not utilised on establishment charges,(iv)the recommendations of the Panchayat and Development Department issued from time to time have been duly considered in framing the budget,(v)provision has been made for obligatory charges like sanitation, electricity, water, rural roads, maintenance and repairs of school buildings and development activities etc., in Panchayat budgets and provision for pay and allowances, contingencies development works as well as repayment of loans, if any, in Panchayat Samiti/Zila Parishad budgets.(vi)variations between the figures of the budget year and those of the previous year have been adequately explained.
