Section 74(2)(a) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(a)All other losses of money, irrecoverable revenue, loans, advances or stores other than those referred to in sub-rule (1) above, will be written of by the Panchayat Samiti or Zila Parishad only with the prior approval of he Government.