Section 35(4) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(4)Every bill shall be presented to the executive authority of the village panchayat who shall enter it in the register of bills and then check and examine the bills as regards its admissibility with reference to sanction or other documents, the propriety of the claim and the arithmetical accuracy. If, on such check and examination, the bill is found to be correct, the executive authority shall pass the bill.
