AUDIT REPORT 21-22
Puliyoor Grama Panchayat
2021–22 Audit Report – Analysis
Introduction
The audit report for the 2021–22 financial year was prepared by the Kerala State Audit Department after examining the financial transactions, implementation of development projects, tax collection, public works, agricultural schemes, education, sanitation, and welfare programmes of Puliyoor Grama Panchayat.
While the Panchayat's development activities during the year were found to be generally satisfactory, the report identified several deficiencies requiring corrective action, particularly in the areas of financial management, procurement procedures, contract execution, and maintenance of records.
Financial and Administrative Assessment
During the 2021–22 financial year, Puliyoor Grama Panchayat successfully implemented various development projects. However, the audit observed that greater efficiency is required in tax collection, compliance with government procurement regulations, supervision of public works, implementation of beneficiary-oriented schemes, and proper maintenance of project records and documentation.
Key Findings
💼 Profession Tax
The audit found that profession tax had not been collected from the employees of certain dairy co-operative societies and other establishments operating within the jurisdiction of the Grama Panchayat. It recommended collecting employee details from all establishments, preparing an assessment register, and ensuring the complete collection of profession tax.
🏥 Paramedical Institutions
The audit observed that three paramedical institutions functioning within the jurisdiction of the Grama Panchayat had not completed the mandatory registration process. It recommended that the required registration procedures be completed in accordance with the applicable statutory provisions.
Major Audit Findings
1. E-Tender Fee
The audit found that ₹87,598 received as e-tender fees for the period 2018–19 to 2021–22 had not been credited to the Panchayat's own fund. It recommended taking necessary steps to transfer the amount to the Panchayat's account.
2. Excess Expenditure on Public Works
An excess payment of ₹3,731 was made in connection with the Velanmala Road Re-concreting Project. The audit directed that the amount be remitted back to the appropriate fund.
3. Procurement of Sound System for the School
The audit observed the following irregularities:
- The GeM (Government e-Marketplace) portal was not used.
- No comparative statement of quotations was prepared.
- The decision of the Panchayat Committee was not produced.
- Contract documents were not submitted for audit.
As a result, an expenditure of ₹34,900 was kept under audit objection (blocked by audit).
4. Individual Household Toilet Scheme
Under the Open Defecation Free (ODF) Scheme, subsidies exceeding the eligible limit were granted, resulting in an excess expenditure of ₹29,247. The audit recommended recovering the excess amount.
5. Football Training Programme
The audit found several deficiencies in the implementation of the project:
- Training records were not available.
- The trainer's qualifications were not substantiated.
- Details of the participants were not produced.
- Quotation procedures were not followed.
Accordingly, an expenditure of ₹30,000 was kept under audit objection (blocked by audit).
6. Penalty Not Levied in Public Works
A penalty of ₹3,879 was not recovered from the contractor in connection with the construction of the Chudalayil Road Protection Wall, despite delays and procedural lapses.
7. Procurement of Tablets for Scheduled Caste Students
The audit identified the following irregularities:
- Government procurement guidelines were not followed.
- The CPRCS (Centralized Procurement and Rate Contract System) was not utilized.
- Procurement procedures were not properly documented.
- Distribution records were not produced for audit.
Consequently, an expenditure of ₹1,53,000 was kept under audit objection (blocked by audit).
8. Delay in Contract Execution
In the NSS Polachal–Thalachira Puncha Road Retarring Project, a penalty of ₹4,626 was not levied despite delays in contract execution.
9. Kottathara–Colony Road Project
The execution of the project was unnecessarily prolonged, resulting in the need for additional works. The audit recommended ensuring timely completion of projects and strengthening project supervision.
10. Agricultural Scheme – Distribution of Ginger
Under the Intercropping Kit Scheme, ginger was procured at a rate higher than the approved price, resulting in an excess expenditure of ₹1,430. The audit recommended recovering the excess amount.
Major Expenditure Kept Under Audit Objection
| Project / Scheme | Amount Kept Under Audit Objection (₹) |
|---|---|
| Sound System for Perissery Government U.P. School | 34,900 |
| Football Training Programme | 30,000 |
| Procurement of Tablets for Scheduled Caste Students | 1,53,000 |
| Total | ₹2,17,900 |
Conclusion
During the 2021–22 financial year, Puliyoor Grama Panchayat successfully implemented various development projects, public works, agricultural initiatives, and educational programmes. However, the audit observed that further improvements are required in tax collection, compliance with government procurement regulations, contract management procedures, maintenance of project records, monitoring of beneficiary-oriented schemes, and accountability of implementing officers.
The audit also noted that certain expenditures were kept under audit objection due to inadequate supporting documentation, while excess expenditure was identified in some projects. These findings highlight the need for greater diligence and stronger financial and administrative controls in future project implementation.
The report concludes that by addressing these deficiencies in a timely manner, the Panchayat can further strengthen its financial management, administrative efficiency, and overall governance.