Section 197(1)(v) in Rajasthan Panchayati Raj Rules, 1996
(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.