2024-25 Audit Report
Financial Overview
- Opening Balance: ₹2.01 Crore
- Total Receipts: ₹6.51 Crore
- Total Expenditure: ₹6.22 Crore
- Closing Balance: ₹2.30 Crore
The audit observed that the Panchayat maintained a satisfactory financial position during the year.
Major Audit Findings
1. Asset Register Not Updated
The Panchayat had not fully updated and consolidated its movable and immovable asset registers, affecting accurate asset valuation and record management.
2. MGNREGS Accounting Discrepancies
Complete income and expenditure details of the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) were not fully reflected in the Annual Financial Statement.
3. Differences in Grant Accounts
Variations were noticed in Finance Commission Grants, ICDS grants, and other government fund accounts.
4. Advances Pending Settlement
Certain advance amounts issued to implementing officers remained unadjusted.
5. Rent Arrear Discrepancies
Audit detected differences between the rent register and financial statements, including unrecorded arrears.
6. Inactive Bank Accounts
Some inactive treasury and bank accounts continued without proper closure or reconciliation.
Project Implementation Review
- Total Approved Projects: 319
- Projects Implemented: 240
- Partially Completed Projects: 18
- Not Implemented Projects: 79
- Overall Project Implementation: 69.5%
Welfare Schemes
Major welfare pensions distributed during the year included:
- Old Age Pension: ₹2.53 Crore
- Widow Pension: ₹1.92 Crore
- Agricultural Workers Pension: ₹1.05 Crore
- Differently Abled Pension: ₹44.73 Lakh
The Panchayat successfully implemented various social security and welfare programs benefiting vulnerable communities.
Development & Infrastructure Observations
The audit highlighted several issues requiring improvement:
- Building permits were issued without ensuring proper parking facilities.
- Technical verification documents were not fully produced for the MCF Bailing Machine project.
- CCTV installation project at MCF remained incomplete.
- Proper monitoring and completion records were missing in High Mast Light repair works.
- Disaster Relief Fund registers and records were not fully maintained as per rules.
Positive Observations
- Strong focus on sanitation, health, and infrastructure development.
- Welfare pensions and social security schemes were effectively distributed.
- Development funds were largely utilized for public benefit projects.
- Internal administrative meetings and monitoring systems were functioning regularly.
Conclusion
The 2024-25 Audit Report indicates that Kayyur-Cheemeni Grama Panchayat carried out significant welfare and development activities with overall satisfactory financial performance. However, the audit recommends stronger financial controls, better record maintenance, timely project completion, and improved compliance with rules and accounting procedures for more transparent and efficient governance.
