Audit Report 2023-24
Senapathy Grama Panchayat – Local Fund Audit Report (LFA) Analysis 2023-24
Introduction
The Kerala State Audit Department has prepared the audit report after examining the financial records, project implementation, income and expenditure accounts, asset management and administrative procedures of Senapati Grama Panchayat for the financial year 2023-24. According to the general assessment of the audit, although the annual financial statement generally reflects the true financial position, several administrative and accounting errors have been found.
Major audit findings
1. Errors in financial records
Major financial errors found in the audit:
Required Notes to Accounts have not been included in the annual accounts.
The figures in the cash flow statement do not agree with the opening and closing balances.
Demand entries for tax and non-tax revenues have not been recorded correctly.
There is a difference between the amounts in the demand register and the financial statement.
The asset register has not been updated.
2. Deficiencies in project implementation
As per the audit report, several projects could not be completed on time.
The work calendar was not fully followed.
A significant number of projects remained incomplete.
The participation of some implementation officers in project implementation was limited.
3. Findings in the field of waste management
In Senapati Grama Panchayat, waste management is being implemented under the leadership of Harithakarma Sena.
Achievements
24 Harithakarma Sena members are working in 13 wards.
Inorganic waste collection from households is being done.
The report indicates that 100% source segregation of waste has been implemented.
QR code based monitoring system is being used.
Problems found
MCF (Material Collection Facility) facilities are inadequate.
The Clean Kerala Company did not remove the waste in time, resulting in the formation of legacy waste.
The audit suggests that the construction of the new MCF needs to be completed urgently.
4. Waste removal expenditure of Rs. 76,800 was stopped
Although ₹76,800 was paid to the Clean Kerala Company for removing 7680 kg of unsorted waste:
Documents confirming the weight of the waste are not available.
There is no certificate from the supervising officers.
Only the invoice is on file.
Therefore, the audit has stopped the expenditure of Rs. 76,800.
5. Tourism development potential has not been utilized
A survey was conducted for the tourism survey at a cost of ₹49,000.
In the survey:
Swargamedu
Plainpara
and were found to be suitable areas for tourism.
However, the audit report states that no further action has been taken based on the survey report.
6. Tax irregularities in the Employment Guarantee Scheme
The audit found that the TDS due on the purchase of materials for the Employment Guarantee Scheme was not fully collected and paid on transactions worth about ₹41.99 lakh. It has been suggested to produce the necessary documents and avoid such irregularities in the future.
7. Shortage in palliative care services
The audit observed that although the government had directed to conduct at least 20 home care visits per month, it was not followed.
8. Administrative irregularities
Prescribed procedures were not followed in approving and recording meeting minutes.
Responses to some audit queries were not provided.
Strengths of the Panchayat
✅ Active work of Harithakarma Sena
✅ Effective implementation of waste segregation system
✅ Social awareness activities
✅ Role of Harithakarma Sena in women employment generation
✅ Better involvement in village level sanitation activities
Areas for improvement
Increase the accuracy of financial records.
Update the asset register.
Timely implementation of projects.
Develop MCF facilities.
Convert tourism survey reports into practical projects.
Respond to audit observations in a timely manner.
Conclusion
According to the 2023-24 audit report, although Senapati Grama Panchayat has done remarkable work in areas such as cleanliness, waste management, and public participation, it can be assessed that more efficiency is needed in financial control, record management, project implementation, and tourism development. While the report specifically points out the activities of Harithakarma Sena as the strength of the panchayat, the audit report clarifies that the main challenges that need to be addressed are the irregularities in financial records and the lack of follow-up of some projects.