Section 60(2)(iii) in The Rajasthan Municipalities Accounts Rules, 1963
(iii)The monthly pay bill shall be supported by an absentee statement in form No. 32. If any person in superior service was absent during the month either on special duty, suspension or deputation or with or without leave other than casual leave or when a post is left vacant substantively whether any officiating arrangements have or have not been made against it.