Section 74(2)(b) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(b)A list of all such amounts shall be prepared once half-yearly and submitted to the Panchayat Samiti or Zila Parishad, as the case may be, at its next meeting for consideration with the reasons and recommendation of the Executive Officer or Chief Executive Officer, as the case may be, to writ off the same.