Audit Report 2015-16

                                                           Arpookara Grama Panchayat

Audit Analysis Report (2015–16)

Executive Summary

The Kerala State Audit Department audited the Annual Financial Statements of Arpookara Grama Panchayat for the financial year 2015–16. Although all audit queries were replied to by the Panchayat, several financial, administrative, and project implementation deficiencies were identified.

Financial Highlights

  • Opening Balance: ₹3.41 Crore
  • Total Receipts: ₹3.97 Crore
  • Total Funds Available: ₹7.38 Crore
  • Total Expenditure: ₹4.75 Crore
  • Closing Balance: ₹2.63 Crore

Project Performance

  • Approved Projects: 241
  • Completed: 141
  • Partially Completed: 46
  • Not Implemented: 54
  • Project Completion Rate: 59%

Major Strengths

  • Financial statements were submitted on time.
  • Welfare pension schemes were effectively implemented.
  • Own-source revenue increased by 13.05%.
  • Internal administrative controls were generally satisfactory.
  • Healthy year-end cash balance was maintained.

Major Audit Findings

  • Weak asset accounting and incomplete accounting registers.
  • Non-payment of profession tax by several employees and institutions.
  • Outstanding rental arrears.
  • Poor documentation for housing and veterinary projects.
  • Long-pending advances not adjusted.
  • Utilization Certificates not produced for several projects.
  • Scientific waste management system was lacking.
  • Road projects were often left incomplete.
  • Weak compliance with beneficiary committee guidelines.

Audit Objections

The audit kept ₹443,820 under objection due to insufficient documentation:

  • Housing Renovation Project: ₹75,000
  • Expenditure without utilization details: ₹368,820

Recommendations

  • Improve project completion rates.
  • Conduct Gram Sabha meetings as mandated by law.
  • Strengthen tax collection and recover rental arrears.
  • Maintain proper accounting and asset registers.
  • Regularize pending advances.
  • Submit Utilization Certificates promptly.
  • Improve monitoring of development works.
  • Implement scientific waste management.
  • Ensure full compliance with government guidelines.

  • Audit Report 2015-16