Section 236 in Rajasthan Panchayati Raj Rules, 1996
236. Ledger.
(1)A ledger in Form No. XXXII shall be kept and maintained in each Panchayati Raj Institution for showing expenditure incurred under various heads of expenditure incurred out of the fund.(2)In ledger, a page or some pages shall be allotted for each head of expenditure provided for in the sanctioned budget and will be posted from cash book regularly.
