Section 131(1)(b) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(b)A provision of 5 per cent of the estimated cost will be made under sub head 'contingencies', 3 per cent for expenditure on unforeseen items contingent to the work. For work costing more than Rs. 1.00 lakh, 2 per cent of the estimated cost will be provided for contingencies, and 2 per cent for expenditure on unforeseen items.