Section 7(1)(c) in The Himachal Pradesh Panchayati Raj Act, 1994
(c)rendering assistance in the implementation of developmental schemes pertaining to the village;(ca)approve plans, programmes and budget, prepared by the Gram Panchayat, for economic development and social justice;(cb)authorise, after being satisfied, issuance of utilization certificate of funds spent on the implementation of the plans, projects and programmes of the Gram Panchayat;