Section 5(i) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(i)adequate provision shall be made for the maintenance of minimum actual cash balance of the Gram fund, Samiti fund or Zila Parishad fund, as the case may be, excluding investment, the unspent balance of loans and grants of all kinds and receipts from the sale of land and buildings of, at any time, amounting to ten per cent of the income of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, for the previous financial year, excluding sales or maturity of investment and the amount of suspense accounts;
