PULIYOOR GRAMA PANCHAYAT

AUDIT REPORT 2020-21 – ANALYSIS

Introduction

The Kerala State Audit Department prepared the 2020–21 Audit Report after examining the financial transactions, project implementation, tax collection, development activities, welfare schemes, and public works undertaken by Puliyoor Grama Panchayat during the 2020–21 financial year.

In addition to highlighting the Panchayat's commendable performance, the report also points out various administrative and financial deficiencies that require corrective action.

Financial and Administrative Assessment

During the 2020–21 financial year, the Panchayat implemented its development activities efficiently. However, greater attention is required in the areas of tax collection, project monitoring, procurement procedures, contract execution, and the administration of social security schemes.

Major Achievements

🏠 LIFE Housing Scheme

• General Category: 3 new housing agreements were executed.
• Scheduled Caste (SC) Category: 6 new housing agreements were executed.
• A number of houses under agreements from previous years were successfully completed.
• Approximately ₹39.20 lakh was spent on the implementation of the scheme.

🌱 Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS)

Major Audit Findings

Property Tax

• Collection of property tax arrears was not effective.
• An unauthorized property tax exemption was granted to a building.
• The audit directed the Panchayat to recover the outstanding arrears without delay.

E-Tender Fee

• An amount of ₹58,688 collected as e-tender fee had not been transferred to the Panchayat's Own Fund.

Excess Expenditure on Public Works

• An excess expenditure of ₹5,369 was incurred in the concreting of the Elavankadu Palli–Valiyeth Road.

Barrel Value

• An amount of ₹28,450 recovered from contractors towards barrel value had not been remitted to the appropriate fund.

LIFE Housing Scheme

• An amount of ₹43,200 had not been remitted to the Government account.
• Amounts due from three beneficiaries who were excluded from the scheme had not been recovered.
• Houses of certain Scheduled Caste (SC) beneficiaries remained incomplete.

GeM Portal

• Purchases exceeding ₹25,000 were not made through the Government e-Marketplace (GeM) as required.

Laptops for SC Students

• An advance payment of ₹3,94,310 was made, but the laptops had not been supplied.

Drinking Water Project

• The Noottavanpara Drinking Water Tank Renovation Project remained incomplete.

Janakeeya Hotel

• Some of the furniture purchased for the Janakeeya Hotel remained unused and in storage.

Social Security Pension

• A beneficiary receiving a Family Pension was also receiving an Old Age Pension simultaneously.
• Action was initiated to recover ₹69,000 paid in excess.

Working Groups

• Monitoring committees were not functioning effectively.

Homoeo Hospital

• An advance of ₹2.50 lakh was paid, but the medicines had not been supplied.

Study Room Scheme

• A Scheduled Caste (SC) student who received financial assistance under the Study Room Scheme did not complete the construction of the study room.

Conclusion

The audit report concludes that Puliyoor Grama Panchayat efficiently implemented the LIFE Housing Scheme, the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS), and various development activities during the 2020–21 financial year. In particular, the Panchayat achieved notable progress in both the employment guarantee scheme and the housing scheme.

However, further improvements are required in property tax collection, procurement through the Government e-Marketplace (GeM), contract management procedures, verification of social security pension beneficiaries, monitoring of implementing agencies, and maintenance of records.

Timely rectification of the deficiencies highlighted in the audit will further strengthen the Panchayat's financial management, internal control system, and overall administrative efficiency.