Audit Report 2024-25

This document is the Kerala State Audit Department report for Pozhuthana Grama Panchayat for the financial year 2024-25. The audit examined annual accounts, project implementation, tax collection, fund utilization, welfare schemes, and internal control systems.

Key Financial Details

  • Opening Balance: ₹3.65 crore
  • Total Receipts: ₹8.00 crore
  • Total Expenditure: ₹4.60 crore
  • Closing Balance: ₹7.06 crore

Project Review

  • Approved projects: 196
  • Implemented projects: 126
  • Partially implemented projects: 58
  • Not implemented projects: 70

Welfare Schemes

The Panchayat implemented several social welfare pension schemes:

  • Old-age pension – 1663 beneficiaries
  • Widow pension – 931 beneficiaries
  • Disability pension – 226 beneficiaries
  • Agricultural labour pension – 127 beneficiaries

Major Audit Findings

The audit identified several financial and administrative irregularities:

  • Mandatory accounting records were not fully included in annual accounts.
  • Monthly financial statements and bank reconciliations were not prepared.
  • Cash flow statement mismatches were identified.
  • Differences existed in special grant bank accounts.
  • Supporting records for journal vouchers and advance registers were incomplete.
  • Festival advances given to staff were not recovered.
  • Differences existed between MGNREGS records and Panchayat annual accounts.
  • Deposit registers and bank records were not properly maintained.
  • Expired and uncleared cheques were not adjusted properly.
  • Irregularities were found in building tax assessment; some buildings were not taxed.
  • Issues were noted in license, permit, and rent collection management.
  • Legal and practical concerns regarding resorts and unauthorized constructions were highlighted.
  • Service-related issues such as shortage of homeopathy medicines and incomplete drinking water projects were also identified.

Audit Recommendations

The report recommends improving accounting systems, updating registers and tax records, strengthening revenue collection, completing projects on time, and improving internal control and financial monitoring systems.

  • Audit Report 2024-25