Audit Report 2022-23
📋
Avoly Grama Panchayat
Audit Report 2022–23
Executive Summary
📅 Audit Period 01-04-2022 to 31-03-2023
📄 Report Date 15-12-2023
💰 1. Financial Position
Opening Balance ₹1,89,80,460
Current Year Receipts ₹3,83,12,560
Total Available Funds ₹5,72,93,020
Current Year Expenditure ₹3,44,64,906
Closing Balance ₹2,28,28,114
📊 2. Budget
Total Revised Budget ₹17,34,37,159
Estimated Receipts ₹16,07,09,797
Estimated Expenditure ₹16,79,35,386
Audit Observation:
Greater accuracy is required in budget preparation and actual financial transactions.
Greater accuracy is required in budget preparation and actual financial transactions.
🏦 3. Development Fund & Grants
| Fund | Amount Available | Amount Spent |
|---|---|---|
| Development Fund – General | ₹1,31,47,000 | ₹1,22,71,974 |
| SCP | ₹26,29,000 | ₹24,09,753 |
| TSP | ₹1,14,000 | ₹1,01,334 |
| Road Maintenance | ₹1,68,63,000 | ₹1,56,92,660 |
| Non-Road Maintenance | ₹53,82,000 | ₹44,43,144 |
🏗️ 4. Project Implementation
A total of 194 projects were approved during the year.
194 Total Projects
129 Fully Completed
47 Partially Completed
18 Not Implemented
Total Project Outlay: ₹9,11,19,023
Expenditure: ₹5,68,89,183
Completion Rate: 66.49%
Expenditure: ₹5,68,89,183
Completion Rate: 66.49%
👷 5. MGNREGS
Approximately ₹1.57 crore was spent under the MGNREGS scheme during the year, as recorded in the report.
👵 6. Welfare Pensions
Old Age Pension
1,658 beneficiaries
1,658 beneficiaries
Widow Pension
621 beneficiaries
621 beneficiaries
Disability Pension
214 beneficiaries
214 beneficiaries
Agricultural Labour Pension
163 beneficiaries
163 beneficiaries
Unmarried Women Above 50 Years
26 beneficiaries
26 beneficiaries
Marriage Assistance for Daughters of Widows
12 beneficiaries
12 beneficiaries
🧾 7. Accounting & Financial Records
- Notes to Accounts have not been fully included.
- Records relating to Accounting Ratios are incomplete.
- A discrepancy was identified in the Cash Flow Statement.
- Schedule-wise reconciliation of certain balance amounts is required.
- Street Water Tap arrears of ₹22,52,873 have not been included as a liability.
- A discrepancy was identified in the CFC closing balance.
💵 8. Own Revenue
Greater attention is required to improve the Panchayat's own-source revenue.
- Property Tax collection needs to be improved.
- Greater attention is required in Profession Tax collection.
- Effective monitoring of various licenses is required.
- Arrear collection needs to be strengthened.
🧾 9. Tax & License
- The audit pointed out certain issues relating to building tax.
- License records of certain establishments need to be examined.
- Further action is required regarding tax arrears.
🚰 10. Drinking Water & Infrastructure
Thandupuram Colony Drinking Water Project
- Water tank was installed.
- Pipe connections had not been fully completed.
- The audit noted that the project could not be fully utilized.
🌾 11. Agriculture Sector
- Beneficiary records relating to the paddy cultivation project need to be examined.
- Irregularities were identified in the records relating to project implementation.
🏡 12. Housing Projects
- Beneficiary eligibility documents need to be maintained completely.
- Completion documents are required.
- Valuation documents need to be properly maintained.
♻️ 13. Waste Management
- The report pointed out that the MCF was not functioning effectively.
- Irregularities were identified in records relating to the Haritha Karma Sena.
- Waste Management documentation needs to be better organized.
🏢 14. Public Buildings & Projects
Take-a-Break Project
Total Expenditure: ₹27,26,349
The audit pointed out issues relating to making the project fully operational.
Conference Hall Renovation
Greater clarity is required regarding specifications, Measurement Book, and supporting documents.
🛣️ 15. Public Works & Road Assets
- Road Asset Mapping is incomplete.
- Greater attention is required to ensure full compliance with government instructions in Street Light Maintenance.
- Measurement and Completion records of construction works need to be properly maintained.
🏥 16. Health Sector
FHC Medicine Project
Project Expenditure: ₹5,99,859
The audit observed that complete documentation proving receipt of all medicines was not available.
Homoeo Dispensary
Records relating to medicine availability are incomplete.
📂 17. Documentation & Expenditure-Related Irregularities
- Utilisation Certificate
- Completion Certificate
- Payment Records
- Invoice / GST Documents
- Project-related Files
The audit pointed out the need to maintain the above documents completely and systematically.
💰 18. Audit Recovery
Audit Recovery ₹2,49,449
Audit Objection Amount ₹18,84,598
🏦 19. Loans & Deposits
LIFE – KURDFC Loan Outstanding ₹2,70,93,296
LIFE – HUDCO Loan ₹33,40,000
KSEB Deposit Not Adjusted ₹35,836
🔎 20. Key Audit Observations
🟢 Financial Management Greater accuracy and reconciliation are required in receipt and expenditure records.
🟡 Projects 129 out of 194 projects were fully completed.
🟠 Own Revenue Tax collection, licensing, and arrear recovery need to be strengthened.
🔵 Infrastructure Greater attention is required in drinking water, roads, Street Light, and related infrastructure.
🟣 Waste Management MCF functionality and Haritha Karma Sena records need better organization.
🔴 Record Maintenance UC, Completion Certificates, MB, Invoices, Payment Records, and other supporting documents need to be properly maintained.
📌 21. Overall Audit Summary
According to the 2022–23 Audit Report, various areas of Avoly Grama Panchayat, including financial transactions, project implementation, welfare schemes, public works, the health sector, and waste management, were examined during the audit.
The report mainly identifies accounting accuracy, completeness of records, project completion, own-revenue collection, and maintenance of asset/project documentation as areas requiring improvement.
