Audit Report 2024-25

Ranni Perunad Grama Panchayat – Audit Report 2024–25: Summary

The Kerala State Audit Department examined the financial records of Ranni Perunad Grama Panchayat for the financial year 2024–25 and identified several financial, administrative, and project implementation deficiencies.

Major Findings

1. Deficiencies in Financial Accounts

  • Not all accounting records required to be included in the annual accounts were submitted.
  • Discrepancies were found in the figures reported in the Cash Flow Statement.
  • Demand entries relating to revenues such as property tax and licenses were not recorded in a timely manner.
  • Inaccuracies were observed in the accounting of Finance Commission Grants, Sabarimala Grants, and other government grants.
  • The Asset Register had not been updated, and the value of Panchayat-owned land had not been incorporated into the accounts.

2. Loss of Government Grants

  • An amount of ₹76.04 lakh from the Central Finance Commission Grant remained unspent and was consequently forfeited.
  • Maintenance Grants (Road and Non-Road) amounting to ₹1.89 crore lapsed due to non-utilization.

3. Shortcomings in Project Implementation

  • Out of 302 approved projects, only 204 projects were implemented, achieving an implementation rate of 67.55%.
  • Overall project expenditure reached only 31.2% of the planned allocation.
  • Several construction works and LIFE Mission housing projects remained incomplete.

4. Revenue Loss

  • Deficiencies were identified in the assessment and collection of property tax.
  • Property tax arrears from mobile communication towers remain uncollected.
  • Rent arrears amounting to ₹2.55 lakh are yet to be recovered.

5. Violations and Irregularities

  • Large-scale earth excavation was permitted without complying with the provisions of the Kerala Minor Mineral Concession (KMMC) Rules.
  • The Village Vehicle Development Fund was utilized in violation of applicable regulations.
  • Furniture, microphone systems, and other items were procured without following proper tender procedures.
  • Excess expenditure was identified in activities such as the installation of Sabarimala barricades and the operation of water kiosks for pilgrims.

6. Deficiencies in Welfare Schemes

  • Social welfare pensions of deceased beneficiaries were not discontinued in a timely manner.
  • Documentation relating to scholarship distribution for persons with disabilities was incomplete.
  • Irregularities were detected in the disbursement of revolving funds to Kudumbashree units.

7. Administrative Lapses

  • Standing Committee minutes were not recorded on time.
  • Welfare Standing Committee meetings were not conducted in accordance with prescribed rules.
  • Registers and records related to financial transactions were not maintained properly.

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