Section 226(2) in Rajasthan Panchayati Raj Rules, 1996
(2)All such claims of more than three years shall require prior sanction of the Chief Executive Officer after pre-check by Accountant/Assistant Accounts officer of Zila Parishad:Provided that: -(a)Propriety of the claim is established,(b)Orders or documents on which claim is based are available,(c)Reference to previous bills when claim was not drawn is given,(d)Reasons for delay are explained.