Section 223(1) in Rajasthan Panchayati Raj Rules, 1996
(1)All incidental and miscellaneous expenses incurred for the management of office are flexible and fluctuating in nature and utmost care has to be taken to economies it. The office drawing the bill shall be responsible to see that the items of expenditure included in the bill are of obvious necessity and any articles purchased have been secured at fair and reasonable rates.