2021-22 AUDIT REPORT
Elikulam Grama Panchayat
Audit Report – Summary
Financial Year: 2021–22
```
This report highlights important audit findings relating to the Panchayat's revenue collection, project implementation, deposit works, expenditure, and joint projects.
Key Findings
1. Large Amount Outstanding in Deposit Works
For several works for which advance amounts were paid to various government agencies, documents relating to the completion and utilisation of the works were not available.
- Extension of KSEB street lines
- Construction of bore wells at various locations
- Bore wells at veterinary and Ayurveda institutions
- Bore wells at Anganwadis
In some such deposit works alone, an amount of ₹59.37 lakh was reported as remaining unsettled or without utilisation details.
2. Failure in Collection of Profession Tax
Profession tax was not collected during the year 2021–22 from contractors operating within the Panchayat area.
The audit directed that tax should be collected from all persons liable to pay it as per the applicable rules.
3. Rent Arrears in the Shopping Complex
The audit pointed out issues relating to rent arrears in the shopping complex owned by the Panchayat.
The report highlights the need for effective recovery of the outstanding rent arrears.
4. Excess Amount Paid for Construction Work
The audit found that an amount exceeding the admissible amount had been paid for a construction work.
- An excess amount of ₹9,081 was found to have been paid.
- The excess amount should be recovered or regularised in accordance with the applicable rules.
5. Joint Projects
Funds received from the Block Panchayat and District Panchayat were utilised for various projects.
Major Projects
- LIFE Housing Scheme
- Supplementary Nutrition Programme for Anganwadis
- Scholarships for Students with Disabilities
- Milk Incentive for Dairy Farmers
- Asraya Scheme
- Housing Renovation
- Construction of an Indoor Stadium
Details regarding the utilisation of the joint funds received have been included in the report.
Overall Conclusion
Although Elikulam Grama Panchayat implemented various development and welfare projects during the financial year 2021–22, greater attention is required to ensure the completion of deposit works and the availability of utilisation certificates, collection of profession tax, recovery of rent arrears, and control over expenditure on construction works.
Key Recommendations
- Immediately collect utilisation certificates and completion documents for deposit works.
- Complete unfinished works within the stipulated time.
- Collect profession tax from contractors in accordance with the applicable rules.
- Recover outstanding rent arrears from the shopping complex.
- Recover or regularise the excess payment of ₹9,081.
- Verify and approve project expenditures and related documents with greater accuracy.
In Brief
The major audit issues highlighted in this report are the absence of utilisation records for deposit works, failure in tax collection, rent arrears, and excess expenditure.
```
