Audit 2022-23
Kerala State Audit Department
Mullankolly Grama Panchayat
Audit Report 2022–23
Dashboard-style Audit Report Summary
Key Financial Indicators
Opening Balance
₹2.08 Crore
Receipts & Payments Statement
Total Revenue
₹5.07 Crore
Revenue during 2022–23
Total Expenditure
₹4.09 Crore
Expenditure during 2022–23
Closing Balance
₹3.07 Crore
Balance at the end of the year
Financial Flow – 2022–23
Opening Balance
₹2.08 Cr
+
Revenue
₹5.07 Cr
=
Total Available
₹7.15 Cr
−
Expenditure
₹4.09 Cr
=
Closing Balance
₹3.07 Cr
Project Implementation Status
Total approved projects: 189 | Total project outlay: ₹18.36 Crore
Fully Implemented 66 Projects – 34.9%
Partially Implemented 90 Projects – 47.6%
Not Implemented 33 Projects – 17.5%
Reported Project Expenditure: ₹9.11 Crore against a total project outlay of ₹18.36 Crore.
Fund Utilisation – 2022–23
Development Fund – General82.1%
Receipt ₹2.89 Cr | Expenditure ₹2.38 Cr
Development Fund – SCP89.0%
Receipt ₹40.23 Lakh | Expenditure ₹35.81 Lakh
Development Fund – TSP89.3%
Receipt ₹84.52 Lakh | Expenditure ₹75.49 Lakh
Maintenance Fund – Road88.6%
Receipt ₹3.02 Cr | Expenditure ₹2.68 Cr
Maintenance Fund – Non-Road99.0%
Receipt ₹86.84 Lakh | Expenditure ₹85.95 Lakh
CFC Grant – Tied24.4%
Receipt ₹85.05 Lakh | Expenditure ₹20.74 Lakh
CFC Grant – Basic93.3%
Receipt ₹52.86 Lakh | Expenditure ₹49.33 Lakh
General Purpose Grant91.3%
Total Available ₹1.61 Cr | Expenditure ₹1.47 Cr
Budget Highlights
Original Budget – Revenue
₹26.80 Cr
Original Budget – Expenditure
₹26.93 Cr
Tax Revenue – Budget Estimate
₹57.00 Lakh
Tax Revenue – Actual
₹34.59 Lakh
Audit Observation: The report points out issues relating to budget preparation, reconciliation and the absence of adequate explanatory notes for significant variations between budget estimates and actual figures.
Haritha Karma Sena – 2022–23
Financial summary reported in Part-2 of the Audit Report
Total Income
₹17.00 Lakh
Total Expenditure
₹13.76 Lakh
Closing Balance
₹3.25 Lakh
Mini MCFs Reported
18
The report also records observations concerning user-fee collection, wage distribution, waste storage and segregation, and handling of rejected waste.
Major Audit Focus Areas
Financial Records
Review of receipts, payments, balances, accounting records and financial reconciliation.
Budget Management
Budget estimates, actual receipts and expenditure, reconciliation and documentation of variations.
Project Implementation
Review of approved projects, implementation status, expenditure and project documentation.
Fund Utilisation
Analysis of utilisation across Development, Maintenance, CFC and General Purpose funds.
Revenue Collection
Review of tax revenue estimates, actual collections and related revenue-management issues.
Waste Management
Review of Haritha Karma Sena income, expenditure, user-fee collection and waste-management practices.
Key Follow-up Areas Highlighted by the Report
Strengthen budget preparation and reconciliation procedures.
Improve documentation and monitoring of project implementation.
Closely monitor fund-wise utilisation and balances.
Strengthen tax and other own-revenue collection mechanisms.
Improve user-fee collection and operational documentation under Haritha Karma Sena.
Ensure timely follow-up on audit observations and compliance requirements.
Mullankolly Grama Panchayat – Audit Report 2022–23
Dashboard summary prepared from the Audit Report – Parts 1 & 2
