Section 131(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)(a)No work shall be commenced unless a properly detailed design estimate and costs in Form LIV and LV have been sanctioned, funds for its execution arranged/deposited with executing agency and orders for its commencement is issued by the competent authority referred to in Schedule "A".(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.(c)A revised estimate in Form LVI and LVII shall be submitted to the authority competent to accord original administrative approval when the sanctioned estimate is likely to exceed or has exceeded by more than 10 per cent, if it is not executed within the stipulated period or due to revision of rates Haryana P.W.D. Schedule of Rates, 1988.(d)The Junior Engineer, Sub-Divisional Officer shall ordinarily in the month of October of each year prepare a consolidated estimate for maintenance and repair to be carried out in the next year in respect of buildings, roads and other works pertaining to each Gram Panchayat Samiti and Zila Parishad concerned to provide for necessary funds in the budget estimates.(e)All estimates for minor and major works will be based on the Schedule of rates accepted by the P.W.D. of Haryana Government:Provided that in exceptional circumstances variation may be sanctioned by the authority competent to sanction the original estimate.(f)Where a part of the cost of the work is to be met from public contributions, such contributios, if in cash, shall be realised by the Panchayati Raj body concerned and shall be deposited with the authority executing the work and if in the shape of voluntary labour, the money equivalent to such labour, shall be indicated in the estimate.