Section 134(1)(a) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(a)Before undertaking the execution of any work, a Gram Panchayat or Panchayat Samiti or a Zila Parishad, as the case may be, will first decide whether it would itself executive the work or get it done as deposit work through a contractor upto power of administrative approval vested in them as per Schedule 'A'. Beyond this power the work will be got executed through Engineering Wing Panchayati Raj of the Development Department. All the account shall be maintained by the respective authorities as per departmental register in Form LVIII and tender register Forms LIX and LX.