Audit Reoport 2023-24
Arpookara Grama Panchayat
Audit Report 2023–24: Analysis and Summary (English)
Introduction
The Audit Report for the financial year 2023–24 highlights the performance of Arpookara Grama Panchayat in implementing development, welfare, agriculture, health, housing, and social security programs. While the Panchayat achieved notable progress in several sectors, the audit identified shortcomings in project implementation, fund utilization, tax administration, and asset management.
1. Financial and Project Performance Analysis
Budget Allocation and Expenditure
- Total Projects Approved: 212
- Total Budget Allocation: ₹13.14 Crore
- Total Expenditure: ₹4.94 Crore
- Fund Utilization Rate: 38%
Analysis
The Panchayat utilized only 38% of the allocated funds, indicating significant delays and implementation challenges. Low expenditure levels suggest that many planned development activities could not be completed within the financial year.
Public Works Performance
- Public Works Projects Approved: 97
- Projects Completed: 27
Analysis
Only about 28% of public works projects were completed. This reflects weak project execution, delays in tendering or implementation, and inadequate monitoring mechanisms.
2. Development Achievements
Agriculture and Dairy Sector
- Paddy cultivation promotion programs were implemented.
- Dairy farmers received milk subsidies and cattle feed assistance.
Analysis
The Panchayat continued supporting the agricultural economy, particularly paddy cultivation and dairy farming, which remain important livelihood sectors in the area.
Health Sector
- Palliative care services provided.
- Medicine distribution programs implemented.
- Family Health Centre development activities undertaken.
Analysis
The Panchayat demonstrated a commitment to improving primary healthcare and community-based health services.
Housing Sector
- LIFE Housing Mission implemented effectively.
Analysis
Successful implementation of housing schemes contributed to improving living standards among eligible families.
Social Welfare
- Scholarships and marriage assistance provided to Scheduled Caste beneficiaries.
- Elderly welfare, women’s hygiene, and nutrition programs implemented.
Analysis
The Panchayat maintained strong support for vulnerable sections of society through targeted welfare interventions.
Waste Management
- Significant achievements reported in waste management activities.
Analysis
Waste management emerged as one of the Panchayat’s strongest performance areas during the year.
3. Grant Utilization Analysis
Due to delays in project completion, ₹1.15 Crore of government grants had to be surrendered and transferred back to the consolidated fund.
| Grant Category | Amount Returned |
|---|---|
| Development Fund (General) | ₹6.66 Lakh |
| Development Fund (SCP) | ₹4.00 Lakh |
| Maintenance Grant (Road) | ₹1.04 Crore |
| Maintenance Grant (Non-Road) | ₹0.81 Lakh |
Analysis
The surrender of over ₹1.15 crore indicates inadequate planning and implementation efficiency. The largest loss occurred under the Road Maintenance Grant, suggesting delays in infrastructure works.
4. MGNREGS Performance
Key Achievements
- Employment generated: 59,367 person-days
- Beneficiary households: 778
- Total works undertaken: 1,458
- Works completed: 113
Focus Areas
- Water conservation
- Canal rejuvenation
- Reclamation of fallow land for cultivation
Analysis
The employment guarantee scheme significantly contributed to rural employment generation and natural resource management. However, the completion rate of works remains relatively low.
5. Social Security Pension Performance
| Pension Scheme | Amount Disbursed | Beneficiaries |
|---|---|---|
| Old Age Pension | ₹2.01 Crore | 1,911 |
| Agricultural Labour Pension | ₹1.06 Crore | 936 |
| Widow Pension | ₹67.68 Lakh | 621 |
| Disability Pension | ₹27.46 Lakh | 242 |
Analysis
The Panchayat performed effectively in delivering social security benefits. Timely pension distribution has provided financial support to vulnerable groups.
6. Internal Control System Assessment
Positive Findings
- Overall internal control system assessed as satisfactory.
Areas Requiring Improvement
- Asset Register not updated.
- Road Connectivity Map not prepared.
- Project monitoring requires strengthening.
- Comparative statements for purchases through GeM were not fully maintained.
Analysis
While basic administrative controls exist, record management and monitoring systems need improvement to ensure transparency and accountability.
7. Major Audit Observations
Property Tax Administration
Findings
- Revised property tax rates were not applied to certain buildings.
- Some commercial buildings were assessed under incorrect usage categories, resulting in lower tax collection.
- Additional 15% tax applicable to higher-grade flooring was not levied.
- Property tax arrears of ₹65,640 from mobile telecommunication towers remained uncollected.
Analysis
These deficiencies indicate weaknesses in tax assessment and revenue administration, leading to loss of potential revenue.
Profession Tax
Findings
- Profession tax was not collected from certain public works contractors.
Analysis
The Panchayat missed an opportunity to generate additional local revenue due to inadequate tax enforcement.
Project Monitoring
Findings
- Effective monitoring and evaluation were not conducted at various stages of project implementation.
Analysis
Weak monitoring contributed to low expenditure levels, delayed completion of projects, and surrender of grants.