2020-21 Audit Report
Kodikkulam Grama Panchayat - Audit Report Summary (2020-21)
1. General Information and Audit Background
Office / Panchayat: Kodikkulam Grama Panchayat, Thodupuzha Taluk, Idukki District.
Audit Period / Date: From 15-07-2022 to 20-07-2022.
Conducted by: Kerala State Audit Department (Idukki District Audit Office), under the leadership of Deputy Director Shri Anil Mathew Aipp.
Enquiry Notes: Of the 18 enquiry notes issued during the audit, replies were received for 16.
2. Budget and Annual Financial Statements (Budget & Financial Statements)
Approved Budget:Opening Balance: ₹63,35,409/- | Receipts: ₹10,50,54,000/- | Expenditure: ₹11,03,64,753/-
Revised Budget:Receipts: ₹9,67,03,733/- | Expenditure: ₹9,60,28,133/- | Closing Balance: ₹45,91,972/-
Deficiencies in the Grant Statement:Some grants received as per government orders (for example, the development fund instalment under the Scheduled Tribe category) were not properly included in the grant statement.
Since the amounts deducted at source were not shown accurately, the details of lapsed amounts are not reflected.
3. Plan Implementation & Utilization
Total approved projects: 172 (Estimate: ₹5,50,62,140/-)
Completed: 139 (Expenditure: ₹3,13,54,888/-, i.e. only 56.94%)
Partially implemented: 35 | Not implemented: 8
Sector-wise expenditure:Production sector: 42.39%
Service sector: 59.27%
Infrastructure sector: 69.91%
Special Component Plans: Only 20.95% of the amount was spent under the Women Component Plan. The Children's Plan was not implemented at all.
4. Major Findings and Financial Irregularities
Non-production of records and files (Expenditure obstruction ₹16,94,413/-):Files of projects implemented by the Agricultural Officer (Haritha Bhavanam, Grow Bag Distribution, Comprehensive Paddy Cultivation Development, etc.) were not produced for audit.
Social security pension paid to ineligible persons (₹1,35,400/-):It was found that pension amounts were transferred to the accounts of beneficiaries for several months even after their death. This amount has to be recovered.
Lack of completion details of drinking water projects (Amount withheld ₹5,97,558/-):Although the amount was transferred to the Water Authority, information regarding the completion of projects such as pipeline extension and Jal Jeevan Mission was not provided.
Excess payment in violation of quotation conditions (Loss ₹6,766/-):In the supplementary nutrition programme implemented by the ICDS Supervisor, quotations recording the lower rate (₹1.73/kg) were rejected and the contract was awarded at a higher rate (₹2.18/kg).
Diversion of excess funds in Agricultural Office repair (₹21,270/-):The ₹21,270/- withdrawn in excess from the Development Fund and transferred to the Grama Panchayat's own fund must be remitted back to the government.
Pre-monsoon cleaning (₹1,30,000/-):Vouchers for the amount received by the PHC Medical Officer from the Sanitation Mission Fund were not produced for verification.
Revenue leakages and tax arrears:Mobile towers:Amounts are yet to be collected as property tax arrears from mobile towers of Reliance, BSNL, etc.
E-tender form price: ₹1,53,247/- is due to be received back by the Grama Panchayat towards various e-tender form charges from 2016-17 to 2020-21.
License fees and profession tax:It was found that license fees were collected at lower rates without calculating capital investment as per the new rules, and that profession tax was not collected from some establishments.
5. Software Porting and Lapses in Internal Control
Sankhya - ILGMS discrepancies:When data was migrated from the Sankhya software to ILGMS, major differences were found in the amounts of the General Fund, Liabilities, and Fixed Assets.
Maintenance of registers:Appropriation Control Register, Stock Register, Deposit Register, and Asset Register were not properly maintained or certified by the Secretary.
Working Groups:The 13 Working Groups in the Panchayat are not functioning effectively.
💡 Major Audit Recommendations / Follow-up Actions
Discuss the Audit Report:Within one month of receiving the report, a special meeting of the governing committee should be convened to discuss the report and it should be published for public attention.
Submission of Reply:Within 2 months of receiving the report, action should be taken to remove the audit objections and a report should be submitted.
Recovery of Amounts:The welfare pension amounts paid ineligiblely and the excess vehicle transport charges/Agricultural Bhavan amounts paid must be recovered from the concerned officials or beneficiaries and remitted to the Consolidated Fund.
