The panels directory contains the panel definitions. There is one subdirectory for each panel. Each panel must have html and cgi-bin subdirectories. The cgi-bin subdirectory should contain only symbolic links to the actual CGI scripts in the functions directory, and the html directory should contain the main index.html file for the panel, as well as any required navigation links.
Note: The word panel is also sometimes used to refer to an individual web manager web function.
Keeping the CGI scripts for all panels in a shared directory makes it much easier to create auxiliary panels with slightly different options and permissions. You can just copy the entire panel directory, then customize the access permissions and navigation links. For example, it would be very straightforward to create a password-protected panel which only allowed the creation and deletion of user accounts. That task could be delegated to administrative staff.