Section 43(1) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(1)The Account section shall maintain separate Subsidiary Ledger for each of Major Heads of Expenditure. The Subsidiary Ledgers would provide function-wise break up of expenditure incurred by the municipality. Separate folios shall be maintained for each function within the Subsidiary Ledger for recording expenditures in respect of each function.
