AFS 25-26
Puliyoor Grama Panchayat
Financial Year 2025-26 Financial Analysis Report
Prepared based on the Balance Sheet and Cash Flow Statement as of 31-03-2025
Puliyoor Grama Panchayat
Detailed Balance Sheet Financial Analysis
31 March 2026
Balance Sheet Schedule – Financial Year 2025-26
Total Assets
Cash & Bank Balance
Gross Fixed Assets
Net Fixed Assets
Receivables
Secured Loans
1. Summary Overview of Financial Position
As per the Balance Sheet as of 31-03-2026, the total assets of Puliyoor Grama Panchayat exceed ₹7.22 crore. Fixed Assets constitute the major component. It is also noteworthy that the Panchayat maintains approximately ₹2.42 crore as Cash & Bank Balance.
| Category | Amount |
|---|---|
| Fixed Assets – Gross | ₹6,78,51,515 |
| Accumulated Depreciation | ₹3,04,32,168 |
| Fixed Assets – Net | ₹3,74,19,347 |
| Capital Work in Progress | ₹12,20,737 |
| Receivables | ₹57,08,540 |
| Cash & Bank | ₹2,41,84,546 |
| Loans, Advances & Deposits | ₹27,72,388 |
| Stock in Hand | ₹1,00,000 |
2. General Fund Position
| Item | Amount |
|---|---|
| General Fund | ₹28,73,227 |
| Excess of Income Over Expenditure | (-) ₹3,02,99,831 |
| Suspense | ₹13,049 |
| Total General Fund | (-) ₹2,74,13,555 |
A negative balance of ₹2.74 crore is recorded under the General Fund. The reason for the large negative figure under Income Over Expenditure should be clarified by examining the relevant accounting records, prior-period adjustments, journal entries, and income-expenditure reconciliation.
3. Reserves & Capital Contribution
| Item | Amount |
|---|---|
| Capital Contribution | ₹5,82,73,084 |
Capital Contribution is an important account related to the long-term asset base of the Panchayat. It is advisable to verify the consistency between the Asset Register and the Balance Sheet.
4. Grants & Specific Purpose Funds
A total amount of ₹2,07,82,370 is recorded under Grants and Contributions for Specific Purposes.
| Grant / Fund | Amount |
|---|---|
| CFC Tied Grant | ₹59,11,715 |
| CFC Untied Grant | ₹15,65,728 |
| Integrated Child Development Service | ₹20,11,478 |
| Life Mission | ₹41,18,048 |
| Suchitwa Mission | ₹35,92,734 |
| Performance Incentive Grant | ₹17,76,000 |
| Health Grant | ₹4,45,283 |
| Diagnostic Infrastructure Grant | ₹3,37,245 |
5. Secured Loans
| Loan Source | Amount |
|---|---|
| K.U.R.D.F.C | ₹1,83,20,520 |
| HUDCO | ₹4,00,000 |
| Total Loan | ₹1,87,20,520 |
6. Other Liabilities
A total amount of ₹15,53,381 is recorded under Other Liabilities.
| Liability | Amount |
|---|---|
| Net Salary Payable | ₹5,64,663 |
| Library Cess Payable | ₹1,94,695 |
| Pandemic/Epidemic Recovery | ₹1,04,400 |
| Stale Cheque Liability | ₹1,15,615 |
| KPEPF | ₹95,034 |
| PF Loan Repayment | ₹64,500 |
| Pension Contribution Payable | ₹55,654 |
7. Receivables / Amounts Receivable
| Item | Amount |
|---|---|
| Government – Redemption Amount | ₹53,36,889 |
| Residential Property Tax – Current | ₹1,48,454 |
| Non-Residential Property Tax – Current | ₹2,21,258 |
| Profession Tax – Current | ₹15,275 |
| License Fees – Current | ₹5,150 |
| Library Cess Control Account | (-) ₹18,486 |
| Total Receivables | ₹57,08,540 |
8. Cash & Bank Balance
| Major Account | Balance |
|---|---|
| ICICI – CFC Fund | ₹74,50,579 |
| SBI – Own Fund | ₹46,16,500 |
| Life HUDCO/KURDFC | ₹37,54,813 |
| SBI – ePay | ₹31,84,337 |
| Suchitwa Mission RCRSP | ₹17,79,964 |
| SBI – UPI Payment | ₹15,76,081 |
9. Loans, Advances & Deposits
| Item | Amount |
|---|---|
| MGNREGS / AUEGS Advance | ₹21,67,986 |
| Advance to Implementing Agencies | ₹3,44,002 |
| Advance to Implementing Officers | ₹72,400 |
| Other Loans & Advances | ₹1,15,000 |
| Total | ₹27,72,388 |
Advance balances should be settled within the prescribed time, ensuring proper adjustment against the relevant utilization certificates, bills, and vouchers.
10. Fixed Assets
| Asset | Value |
|---|---|
| Concrete Roads | ₹1,87,03,259 |
| Black Topped Roads | ₹1,34,49,290 |
| Street Light | ₹56,61,006 |
| Land | ₹46,90,050 |
| Furniture, Fixtures & Electrical Appliances | ₹35,24,829 |
| Other Buildings | ₹16,09,376 |
| Sanitation & Waste Management Buildings | ₹14,10,102 |
| Office & Other Equipment | ₹18,43,836 |
| Computers & Peripherals | ₹10,59,034 |
| Vehicles | ₹13,82,716 |
| Total Fixed Assets | ₹6,78,51,515 |
11. Accumulated Depreciation
| Asset Category | Accumulated Depreciation |
|---|---|
| Roads | ₹1,91,28,830 |
| Public Lighting | ₹42,78,862 |
| Furniture & Fixtures | ₹17,32,375 |
| Plant & Machinery | ₹16,43,543 |
| Buildings | ₹10,79,674 |
| Vehicles | ₹8,96,547 |
| Total | ₹3,04,32,168 |
12. Overall Financial Assessment
As per the Balance Sheet as of 31-03-2026, Puliyoor Grama Panchayat has a significant fixed asset base and a strong cash & bank position. Infrastructure assets such as roads, street lighting, and buildings constitute a major portion of the Panchayat's asset structure.
At the same time, the negative balance in the General Fund, secured loan liability of approximately ₹1.87 crore, receivables of ₹57.09 lakh, and advances of ₹27.72 lakh are areas that require specific monitoring as part of financial control.
13. Key Recommendations
14. Conclusion
According to the Balance Sheet as of 31 March 2026, Puliyoor Grama Panchayat has a significant asset base and substantial bank balance. In particular, Fixed Assets and Cash & Bank Balance reflect the financial strength of the Panchayat.
However, greater attention is required for proper reconciliation, monitoring, and settlement of the negative General Fund balance, government receivables, secured loans, advances, and various statutory liabilities.
Financial transparency and control can be further strengthened by regularly reconciling the accounting records with bank statements, Fixed Asset Register, Grant Register, Loan Register, and Advance Register.