Audit Report 2023-24

Ranni Perunad Grama Panchayat Audit Report 2023–24: Summary

The audit conducted by the Kerala State Audit Department for the financial year 2023–24 identified several deficiencies in the financial management and project implementation of Ranni Perunad Grama Panchayat. Out of 54 audit enquiry notes issued, replies were received for only 21.

Major Findings

1. Deficiencies in Financial Accounts

  • Not all records required under accounting rules were included in the annual accounts.
  • Discrepancies were found between the Cash Flow Statement and the Balance Sheet.
  • Demand entries related to property tax, profession tax, licenses, and rent were not recorded in a timely manner.
  • The Asset Register had not been updated.
  • Inaccuracies were found in the accounting of Sabarimala Grants, ICDS Funds, and Finance Commission Grants.

2. Shortcomings in Project Implementation

  • Out of 266 approved projects, only 146 were implemented.
  • A total of 120 projects remained unimplemented.
  • Although the total project outlay was ₹33.74 crore, only about ₹7.31 crore was actually spent.

3. Weaknesses in Revenue Collection

  • Property tax revision has not been completed.
  • Property tax is not being collected from unaided educational institutions.
  • Profession tax collection is incomplete.
  • Ration shops are functioning without the required licenses.
  • Rent arrears remain uncollected.

4. Irregularities in Grant Utilization

  • Proper accounts were not maintained for Finance Commission Grants and other specific-purpose grants.
  • Certain grants remained unutilized or only partially utilized.
  • Discrepancies were found between grant statements and annual accounts.

5. Issues in Construction and Development Activities

  • Housing construction projects have not been completed.
  • Drinking water projects have not achieved their intended objectives.
  • Construction of the Ayurveda Hospital toilet remains incomplete.
  • Procedural violations were identified in the installation of mini-mast lights, purchase of vehicles, and procurement of furniture.

6. Irregularities in Welfare Schemes

  • Social welfare pensions of deceased beneficiaries were not discontinued on time.
  • As a result, the Government Treasury incurred a loss of ₹51,200.

7. Records and Internal Control Systems

  • Bank Reconciliation Statements were not prepared accurately.
  • Supporting documents for several expenditures were unavailable.
  • The audit pointed out that records relating to expenditures amounting to ₹35.18 lakh had not been produced for verification.

  • Audit Report-2023-24