Audit Report 2023-24
Avoly Grama Panchayat
Audit Report 2023–2024
💰 1. Financial Position
The audit examined the receipts and expenditure accounts, income and expenditure statement, and balance sheet.
Necessary observations and recommendations regarding the financial position have been recorded in the audit report.
🏗️ 2. Project Implementation
Financial Year: 2023–24
Total Project Outlay: ₹8,89,63,588
Expenditure: ₹4,04,26,007
🧾 3. Major Financial / Accounting Observations
The audit report mainly pointed out the following issues:
- Difference in Property Tax figures between Sanchaya and Sankhya.
- Irregularity in CFC Grant accounts.
- Difference in the Cash Flow Statement.
- Negative balance in the LGTSB account.
- DCB figures of various revenue items do not reconcile with the registers.
- The relationship between the Asset Register and Balance Sheet could not be clearly established.
- Notes to Accounts were not included.
🏪 4. License & Profession Tax
Licensed establishments during 2023–24
However, the Panchayat has recorded 1,034 commercial-use buildings.
The audit recommended the following actions:
- Conduct ward-wise inspection of establishments.
- Prepare an updated list of traders and commercial establishments.
- Identify establishments operating without licenses.
- Take necessary action against establishments operating without valid licenses.
♻️ 5. Haritha Karma Sena & Waste Management
Audit Focus:
The audit gave significant attention to waste management activities and recommended strengthening the following areas:
- Achieve 100% waste segregation.
- Ensure full utilization of the Haritha Mithram application.
- Strengthen baling and shredding facilities.
👵 6. Welfare Schemes
During 2023–24, substantial amounts were spent on various social security pension schemes. Major categories include:
⚠️ 7. Key Focus Areas of the Audit Report
- Accuracy of financial records
- Reconciliation between registers and software data
- Strengthening the Asset Register
- Identification of establishments operating without licenses
- Improving the efficiency of Profession Tax collection
- Improving project implementation
- Further strengthening the waste management system
✅ Executive Summary
The 2023–24 Audit Report puts forward several observations and recommendations requiring greater accuracy and monitoring in areas such as the Panchayat's financial records, project implementation, tax and fee collection, licensing, asset records, and waste management.
Particular attention has been drawn to reconciliation of financial data, strengthening the Asset Register, identifying unlicensed establishments, improving Profession Tax collection, improving project implementation, and strengthening the overall waste management system.
