Section 5(g) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(g)all other items of expenditure which the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, has to incur out of its own resources under each of various heads of accounts shall also be estimated and provided for under proper heads of accounts on the expenditure side;
