Section 131(1)(a) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(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".