1. Irregularities in the Annual Accounts

• The basic records and explanations required to verify the accuracy of the General Fund and Capital Contribution were not available.
• As per the accounts as on 31.03.2021, the value of the Panchayat's assets was ₹6.94 Crore.
• The audit recommended improvements in the accuracy of accounting records and verification of asset details.

2. Excess Expenditure on a Project

An excess amount of ₹1,100 was found to have been spent on a project beyond the sanctioned amount. The expenditure has been held up in audit until the excess amount is regularised or recovered.

3. Documentation Irregularity in the Purchase of Kitchen Bins

The audit found that ₹91,758 was paid to a private agency without clear records and an invoice confirming the receipt of the kitchen bins. Irregularities in the contract documents were also pointed out.

4. Rent and GST

• In some cases, statutory agreement procedures were not followed while leasing out Panchayat shop rooms.
• The applicable 18% GST on rent for commercial purposes was not fully collected.
• The audit pointed out that ₹20,772 as GST relating to rent for 2020–21 had to be collected and remitted to the Government.
• The accounts relating to rental security deposits were also not properly consolidated and maintained.

5. Barrel Value and GST in Road Works

It was found that the barrel value and GST received from road tarring and re-tarring works were retained in the Own Fund instead of being remitted back to the respective funds. The audit directed that these amounts be remitted to the appropriate funds and the Government in accordance with the applicable rules.

6. LIFE Housing Scheme

The audit found that although a total of ₹2 lakh had been sanctioned to an ST category beneficiary for house construction, the construction had not been completed.

7. Employment Guarantee Scheme

• 71 out of 110 projects that received technical sanction were implemented.
• 39,106 person-days of employment were generated.

Although activities under the Employment Guarantee Scheme were carried out, greater attention is required to ensure the implementation of all approved projects.

8. Social Security Pension

The audit found that social security pension payments continued to be transferred to the accounts of certain beneficiaries even after their death. Eligibility information should be updated promptly to prevent unauthorised or excess pension payments.

9. Previous Audit Observations

The report pointed out that certain audit objections and observations from audit reports covering the period 2013–14 to 2019–20 were still pending for settlement. The audit recommended that these issues be resolved urgently.