Vechoochira
Grama Panchayat

Subject: Regarding the Audit Report of Vechuchira Grama Panchayat for the Financial Year 2024–2025

In accordance with the provisions of Section 13 of the Kerala Local Fund Audit Act, 1994, Rule 18 of the Kerala Local Fund Audit Rules, 1996, and Section 215(4) of the Kerala Panchayat Raj Act, 1994, the audit report on the financial statements of Vechuchira Grama Panchayat for the financial year 2024–2025 is hereby forwarded for further action as prescribed under Rule 23(1) of the Kerala Local Fund Audit Rules, 1996.

Attention is invited to the paragraphs contained in Parts I and III of this report. Upon receipt of this report, the persons responsible for the irregularities mentioned therein should be informed immediately, along with copies of the relevant paragraphs.

A special meeting shall be convened within one month of receipt of this report to discuss the audit report in detail. Copies of the audit report and the decisions taken thereon shall be published for public information. (Refer Rules 14 and 15 of the Kerala Panchayat Raj (Method of Inspection and Audit System) Rules).

Necessary action shall be taken within two months of receipt of the report to rectify the audit observations/objections contained therein, and a report on the action taken shall be submitted to this office within the said period. (Refer Section 15(1), Rules 20 and 23 of the Local Fund Audit Act, and Rule 21(1) and (2) of the Kerala Panchayat Raj (Method of Inspection and Audit System) Rules, 1997).

Yours faithfully,

Deputy Director

Copy to:

1. Director, Kerala State Audit Department, Thiruvananthapuram (for information)
2. Joint Director, Local Self Government Department, Pathanamthitta
3. Office Copy

No.: K.S.A.P.T.A. P6-1166/25
Date: 22/10/2025

Audit Report on the Financial Statements of Vechuchira Grama Panchayat, Pathanamthitta District, for the Financial Year 2024–2025

(Issued under Section 13 of the Kerala Local Fund Audit Act, 1994, Rule 18 of the Kerala Local Fund Audit Rules, 1996, and Section 215(4) of the Kerala Panchayat Raj Act, 1994.)

The financial statements of Vechuchira Grama Panchayat in Pathanamthitta District for the financial year 2024–2025 were subjected to audit. The audit also examined the collections made under various heads, their remittances, and withdrawals from different accounts during the period from 01-08-2024 to 31-03-2025.

The deficiencies and irregularities detected during the audit were brought to the attention of the institution through audit enquiry notes issued from time to time. Out of 36 audit enquiry notes issued, 18 replies have been received. The institution shall take further action on the audit enquiry notes that are not included in this report.

This report has been prepared on the basis of the registers, records, information, and explanations made available by the institution. Only the significant observations, after presentation in the audit exit meeting held on 20-09-2025 and consideration of the replies received, have been included in this audit report. The Kerala State Audit Department shall not be responsible for any analyses or observations contained in this report that are based on incorrect information or details furnished by the institution, nor for any irregularities subsequently detected by any other audit agency or inspection department on the basis of records that were not made available to the audit by the institution.

Annexure-1
Audit Certificate
 

i. I have audited the attached Financial statements approved vide resolution number 1(1) dated 1(1) dated 11-06-2025 and submitted on 25-06-2025 , comprising of Receipt and Payment statement,Income and Expenditure account for the year ended on March 2025 and Balance sheet as on 31-03-2025 , with supporting forms, of the VECHOOCHIRA Grama Panchayat as per section 215(4) of Kerala Panchayath Raj act 1994, Kerala Panchayath Raj Accounts rules 2011, KSAD Audit Manual chapters 4.2.1 & 11.3 and as per guidelines and compliance instructions issued by State /Central Government, Finance Commission and other funding agencies from time to time. Preparation of these accounts is the responsibility of the PRI’s management. My responsibility is to express an opinion on these accounts based on my Financial Audit.
ii. I have conducted my Financial Audit in accordance with auditing standards issued by C&AG of India and Guidelines for Financial Audit of PRIs issued by C&AG. These standards/guidelines require that I plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatements. An audit includes examining evidences supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made, as well as evaluating the overall presentation of accounts. I believe that my audit provides a reasonable basis for my opinion.
iii. On the basis of the information and explanations that I required and have obtained, and according to the best of my information as a result of Financial Audit of the accounts and on consideration of explanations given,
I certify that, subject to my observations in the appended report, except for the matters described in the basis for qualified opinion in the appended report and subject to other observations therein, the Annual Financial Statements give a true and fair view of financial result for the year 2024-2025 and Financial position of VECHOOCHIRA Grama Panchayat as on 31-03-2025

Date:  22/10/2025

Deputy Director

Kerala State Audit Department

Audit Report appended to the Audit Certificate of VECHOOCHIRA Grama Panchayat for the Year 2024-2025.

1.Major Observations

Asset Register is not comprehensive. The value of assets included in the balance sheet does not match with the Asset Register.

2.Other Observations

1. The mandatory financial statements such as Notes to Accounts and Ratios, as prescribed in Rule 62 of the Kerala Panchayat Raj Accounting Rules 2011, have not been submitted for audit.

2. The total cash flow for the year in the Cash Flow Statement does not match with the amount shown as the difference between the Balance and the Reserve in the statement.

3. In Schdule B-11 (b), only a part payment of Rs. 7973559/- has been recorded under the head of Capital Work in Progress, beside this other part payments are made for more public works.

4. The annual summary under Property Tax in Sanchaya software does not match with the corresponding figures in Annual Financial Statement.

5. As per Schedule B-18 in the Annual Financial Statement, a large amount of advance payments to agencies like KSEB and KWA remains to be adjusted.

6. Asset Register is not updated.

7. Amount included as Liability is yet to be adjusted. The details are as follows:-

7. Swotch Bharat Mission Grant (Gramin) of Rs. 1674281 was not included in Annual Financial Statement.