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Audit Report 2022-23

Audit Report for Arpookara Grama Panchayat (2022-23):

1. Financial Overview

  • Budget Figures:
    • Revised Income: ₹17,02,11,923
    • Revised Expenditure: ₹16,19,61,736
    • Expected Closing Balance: ₹1,28,20,760
  • Actual Income & Expenditure:
    • Total Income: ₹14,63,53,000
    • Total Expenditure: ₹14,23,88,572
    • Surplus: ₹39,64,428

2. Key Audit Findings & Irregularities

A. Accounting Software Discrepancies (ILGMS / SANKHYA)

  • General Fund Discrepancy: During data migration from SANKHYA to ILGMS, a variation of ₹61,084 was observed in the opening balance as of April 1, 2022.
  • Asset-Liability Valuation: Asset values increased inexplicably from ₹9.81 crore on March 31, 2022, to a higher amount when transferred to ILGMS on April 1, 2022, lacking accounting continuity.
  • Bank Balance Mismatch: Discrepancies were noted between the closing balances of the previous year and the opening balances of the current year in bank accounts (SBI, Federal Bank).

B. Financial Control & Financial Losses

  • Funds Idle in Current Accounts: Around ₹76 lakh remained idle in interest-free current accounts, causing significant financial loss to the Panchayat in lost interest income.
  • Shop Rent Arrears: Pending rent arrears amounting to ₹24.37 lakh have remained uncollected since 2008–09.
  • Unadjusted Deposits: Deposits worth ₹2.08 crore given to external agencies (e.g., KSEB, KWA) were not properly recorded or adjusted in the advance register.

C. Project Implementation Deficiencies

  • Annual Plan Utilization: Out of 175 approved projects, only 115 were implemented, resulting in a fund utilization rate of just 44.9%.
  • Medical College Aerobic Compost Unit: The Thumboormuzhi-model aerobic compost unit constructed at a cost of ₹10.15 lakh remains non-operational (the current year's expenditure of ₹6.65 lakh was disallowed by audit).
  • Homeo Medicine Purchases: Although ₹2 lakh was disbursed to Homco, medicines worth only ₹88,202 were received. The remaining ₹1.11 lakh was held in audit objection.
  • Pain & Palliative / Menstrual Cups: Expenditures of ₹1.56 lakh for palliative care medicines (due to lack of receipt documentation) and ₹64,500 for un distributed menstrual cups were disallowed.
  • LIFE Housing Scheme: Out of 58 beneficiaries contracted in 2022–23, only 26 completed house construction, leaving 32 houses incomplete.

D. Revenue & Tax Collection Issues

  • Property Tax Classification: Property tax along the same road was calculated inconsistently (granting unauthorized exemptions/variations).
  • Profession Tax: Profession tax was not properly collected from major institutions, doctors, lawyers, and other professionals operating within the Panchayat limits.
  • Bus Stand Auction: Re-allocating toll collection rights to the previous year's contractor without conducting a public auction violated prescribed rules.

  • Audit Report 2022-23