Section 235 in Rajasthan Panchayati Raj Rules, 1996
235. Vouchers.
(1)For every payment of money, the officer spending money of the fund shall obtain a voucher setting forth full and clear particulars of the claim and all information necessary for proper classification in Accounts.(2)Every voucher must bear or have attached to it an acknowledgement of the payment by the person by whom or in whose behalf the claim is put forward.(3)Each voucher must bear a pay order by head of office specifying the amount in words and figures.(4)All vouchers shall be serially numbered date wise starting from first of April and must be stamped or written in read ink 'PAID' on the face of vouchers so that they may not be used second time.(5)Head of office shall initial voucher also at the time of verifying payments in cash book on expenditure side.(6)Vouchers shall be kept in safe custody for audit and shall be destroyed only after prescribed period has elapsed.
