Section 213(2)(a) in Kerala Panchayat Raj Act, 1994
(a)It shall be the duty of every panchayat to provide for the payment of -(i)any amount falling due on any loans contracted by it;(ii)the election expenses including the cost of preparation of the electoral rolls and conduct of elections;(iii)the salaries and allowances and the pensions, pensionary contributions, gratuity and provident fund contributions of its officers and employees and the allowances to the President, Vice-President and members which may be due;(iv)sum due under any decree or order of a court;(v)any other expenses rendered obligatory by or under this Act or any other law;and(vi)amount of fees for audit.