Section 60(2)(v) in The Rajasthan Municipalities Accounts Rules, 1963
(v)When leave salary based on average pay is drawn in a bill for a Municipal servant, the bill in which it is first drawn shall be accompanied by a statement attested by the Executive Officer showing the calculation by which the amount drawn on account of leave salary had been arrived at. If leave salary is based on actual pay and not on average pay, the Executive Officer shall attach to the bill a certificate :-