1. Irregularities in the Annual Accounts

• The value of certain assets of the Panchayat had not been accurately included in the accounts.
• Irregularities were identified in the accounting of Panchayat vehicles and land.
• Property tax collection and arrears did not match between the annual accounts and the Sanchaya records.
• Certain accounting adjustments relating to MGNREGS administrative expenses were not accurately reflected.

2. Short Assessment of Property Tax

The audit found that the Panchayat suffered revenue loss due to property tax being assessed at lower rates for certain buildings. The report also noted that the tax on one building had been under-assessed by ₹2,034.

3. Irregularities in Profession Tax Collection

• Profession tax had not been fully collected from employees of certain institutions.
• Arrear amounts had not been properly recorded in the Arrear Demand Register.

4. Utilisation of Government Grants

Certain government funds, including the Sabarimala Special Grant, had not been fully utilised. The report highlights the need to ensure the timely and efficient utilisation of available funds.

5. Calf Rearing Scheme

Under Project No. 21/20, an amount of ₹2.50 lakh was spent as the Panchayat's contribution towards the Calf Rearing Scheme. The audit pointed out irregularities relating to the records and procedures associated with the implementation of the project.

6. GST-related Issues in Construction Works

In certain road concreting works, documents proving that contractors had paid GST were not available in the files. The audit report emphasises the need to properly maintain the required tax-related records.

7. Violation of Subsidy Guidelines

The audit found that certain amounts were sanctioned under the Well Recharging Scheme without adhering to the limits prescribed in the government subsidy guidelines.