Audit Report 2024-25
The document is the 2024–25 Audit Report of the Kumbadaje Grama Panchayat issued by the Kerala State Audit Department, Kasaragod.
Key Findings
- The audit covered the financial activities from 1 April 2024 to 31 March 2025.
- Several accounting irregularities and record-keeping issues were identified, including:
- Missing accounting schedules and reconciliation errors.
- Differences between bank balances and financial statements.
- Long-pending liabilities and advances not adjusted for years.
- Incomplete registers and outdated asset records.
Financial Overview
- Opening balance: ₹1.12 crore
- Total income: ₹3.37 crore
- Total expenditure: ₹2.92 crore
- Closing balance: ₹1.56 crore
- Audit disallowed expenditure: ₹26,000
- Expenditure kept under objection/withheld: ₹14.24 lakh
Project & Fund Utilization
- Out of 261 approved projects, 185 were implemented.
- Project completion rate: 70.88%.
- Total project expenditure: ₹4.55 crore.
Important Audit Observations
- ₹7.16 lakh paid to KSEB for street main extension projects lacked utilization certificates.
- ₹65,478 paid to Information Kerala Mission (IKM) lacked receipt/utilization proof.
- Property tax arrears from mobile tower companies remained uncollected.
- Large balances were maintained in non-interest-bearing bank accounts, causing revenue loss.
- Several welfare and infrastructure projects had documentation deficiencies.
Welfare Schemes
The Panchayat distributed pensions and welfare assistance under various schemes, including:
- Old age pension
- Widow pension
- Disability pension
- Agricultural labour pension
- Marriage assistance schemes