Section 246(2) in Rajasthan Panchayati Raj Rules, 1996
(2)Abstract of annual accounts will be accompanied by a statement of grants-in-aid in Form XXXVII under different heads of accounts from the State Government, expenditure incurred, supported by utilisation certificates, signed by Head of Office clearly mentioning that the grant entirely or in part has been spent specifically for the objects and purposes for which it was given, the accounts of which have been properly maintained, and the connected vouchers are in his custody. Chief Executive Officer will closely scrutinise these statements and send them to the State Government along with his comments, a copy of which will also be given to the Panchayat Samiti/Panchayat concerned.