Arpookara
Grama Panchayat

Arpookara Grama Panchayat

Audit Report Analysis (2014–15)

Executive Summary

The 2014–15 Audit Report issued by the Kerala State Audit Department evaluates the financial management, project implementation, revenue administration, welfare programmes, and internal control systems of Arpookara Grama Panchayat. While several development and welfare initiatives were implemented successfully, the audit identified significant deficiencies in project execution, revenue collection, documentation, and financial control.

Financial Highlights

The audit notes significant variations between the approved budget and actual financial performance.

Project Performance

• Approved Projects: 256
• Completed Projects: 86
• Partially Completed: 56
• Not Implemented: 114
• Project Completion Rate: 33.59%

This indicates relatively low implementation efficiency during the financial year.

Major Achievements

• Development projects implemented in the productive sector.
• Housing assistance provided under the Ashraya Scheme.
• Renovation of Thonnamkuzhi Government LP School.
• Effective implementation of the Palliative Care Programme.
• Disease prevention activities carried out across wards.
• Housing construction and renovation programmes implemented.

Key Audit Findings

Revenue Issues

• Property tax loss due to incorrect assessment of commercial buildings.
• Short collection of profession tax.
• Profession tax not collected from certain institutions.
• Outstanding rent arrears of approximately ₹25.40 lakh.
• Missing records relating to the Akshaya Centre functioning in Panchayat premises.

Expenditure Issues

• Women's Vocational Training Centre remains non-functional.
• Mobilisation advance of ₹35.35 lakh for the Thonnamkuzhi Market remains unadjusted.
• Repairs carried out for an unused Continuing Education Centre.
• Unspent deposit with the Kerala Water Authority not recovered.
• Distribution records for educational materials and bicycles were unavailable.
• Scheduled Caste housing project remained incomplete.
• Irregular expenditure identified under the cattle-feed incentive scheme.

Welfare Programmes

The Panchayat successfully implemented several social welfare schemes, including:

• Agricultural Labour Pension
• Widow Pension
• Old Age Pension
• Disability Pension
• Unmarried Women Pension
• Marriage Assistance
• Unemployment Allowance

Internal Control Issues

The audit observed weaknesses in internal administration, including:

• Inadequate stock register maintenance.
• Poor supporting documentation.
• Incomplete asset records.
• Weak project monitoring system.
• Incomplete updating of tax records in the Sanchaya software.

Recommendations

• Recover pending taxes and rent arrears promptly.
• Correct property tax assessments.
• Make idle public buildings functional.
• Improve record management and stock verification.
• Strengthen project monitoring and implementation.
• Adjust mobilisation advances and recover unspent deposits without delay.