Section 227(2) in Rajasthan Panchayati Raj Rules, 1996
(2)Powers of Head of Office as per GF & AR and not specified in these rules, shall be exercised by the Sarpanch for the Panchayat, Vikas Adhikari for Panchayat Samiti and the Chief Executive Officer for Zila Parishad.Maintenance of Accounts
