Veliyanad
Grama Panchayat

1. General Information

• Audit Department: Kerala State Audit Department, District Audit Office, Alappuzha.
• Audit Period: From 22-09-2025 to 29-09-2025.
• Officer in Charge: Sajitha Das (Deputy Director).
• Governing Body Leadership: Bindumol (President), Joy Mathew (Secretary - at the time of the audit conclusion).

2. Key Financial Analysis

• Total Receipts (Income): ₹2,39,45,931
• Total Expenditure: ₹2,48,62,864
• Budget Figures: Although the budget anticipated an income of ₹16,18,73,379 and an expenditure of ₹16,07,20,379, the actual annual statement recorded an income of ₹13,24,51,882 and an expenditure of ₹13,05,57,926.
• Project Utilization: Out of 182 total approved projects, only 144 (79%) were implemented. 38 projects were not executed.

3. Major Findings and Irregularities

A) Financial and Accounting Discrepancies

• Development Fund General Expenditure: There is a discrepancy of ₹1,74,766 between the annual financial statement (₹1,06,23,481) and the Sulekha software statement (₹1,07,98,247).
• Finance Commission Grant Expenditure: The figures in the annual financial statement (₹63,59,827) do not match the Sulekha statement (₹64,81,905).
• Profession Tax: There is a significant mismatch between the Demand-Collection-Balance (DCB) figures in the annual statement and the data recorded in the physical registers.
• Bank Account Reconciliation: Bank reconciliation statements for several major bank accounts were not produced for verification.

B) Deficiencies in Tax Assessment

• Property tax was assessed by falsely documenting road access facilities, thereby improperly granting a 10% concession to building owners.
• Several buildings were found to have unauthorized additional constructions made without the Panchayat's permission or permit. Reassessing these properties could increase revenue.
• Profession tax was not fully collected from the Veliyanad and Kidangara Dairy Co-operative Societies, various ration shops, the Milma Society, and certain school teachers.

C) Irregularities in Project Implementation

• Palliative Care (₹5,93,917): Home care reports were not properly verified/certified, and patient details were not published on the official website.
• Laptop Distribution (₹1,84,298): Declarations stating that they had not received prior benefits were not collected from the beneficiary SC students; the Grama Sabha beneficiary list was also not produced.
• Cultural Festival for the Differently-Abled: Contrary to financial rules, an amount of ₹24,480 was distributed directly in cash to individuals instead of being processed via bank accounts.
• Haritha Karma Sena Vehicle: Although ₹3,52,171 was paid as wages to the driver of the electric auto-rickshaw, the vehicle's logbook was not produced.
• Jal Jeevan Mission: For this project aimed at ensuring drinking water for all, the Panchayat-level action plan document or the tripartite agreement has not been initiated to date, and no funds have been utilized.

4. Financial Loss and Recovery

The total objected amounts and distinct financial losses identified during the audit are as follows:

• ഓഡിറ്റ് ഇംപാക്ട്: മരിച്ച വ്യക്തികളുടെ പേരിൽ നൽകിയ പെൻഷൻ തുക (വത്സമ്മ നടരാജൻ - ₹8000, പ്രസാദ്.ജി - ₹4000) ഓഡിറ്റ് ഇടപെടലിനെത്തുടർന്ന് തിരികെ ഈടാക്കി.

5. തുടർനടപടികൾ

1. റിപ്പോർട്ട് കൈപ്പറ്റി ഒരു മാസത്തിനകം പ്രത്യേക യോഗം കൂടി റിപ്പോർട്ട് വിശദമായി ചർച്ച ചെയ്യേണ്ടതും പൊതുജനങ്ങൾക്കായി പ്രസിദ്ധപ്പെടുത്തേണ്ടതുമാണ്.
2. റിപ്പോർട്ട് കൈപ്പറ്റി രണ്ടു മാസത്തിനകം ഓഡിറ്റ് തടസ്സങ്ങൾ ഒഴിവാക്കുന്നതിനാവശ്യമായ മറുപടികളും രേഖകളും ജില്ലാ ഓഡിറ്റ് ഓഫീസിലേക്ക് അയക്കേണ്ടതാണ്.
3. നഷ്ടം വരുത്തിയതായി കണ്ടെത്തിയ തുകകൾ ബന്ധപ്പെട്ട കരാറുകാരിൽ നിന്നോ ഉത്തരവാദികളായ ഉദ്യോഗസ്ഥരിൽ നിന്നോ തിരികെ ഈടാക്കേണ്ടതാണ്.