Section 172(3) in Andhra Pradesh Panchayat Raj Act, 1994
(3)The expenses of the [Mandal Praja Parishad] [Substituted 'Mandal Parishad' by Act No. 41 of 2006, dated 23.9.2006.] shall include the salaries and allowances of its officers and other employees, the allowances to be paid under Sections 159 and 170, any item of expenditure directed by the Government for carrying out the purposes of this Act and such other expenses as may be necessary for such purposes.