AUDIT REPORT 2024 -25
The annual audit conducted by the Kerala State Audit Department plays a vital role in ensuring financial transparency and accountability in the three-tier Panchayati Raj institutions in Kerala. The audit is carried out on the basis of the Annual Financial Statement submitted by the Panchayats at the end of each financial year. The audit team directly examines whether the grants received by the Panchayats, their own funds, development funds, and other financial resources have been utilized in accordance with the norms, rules, and regulations prescribed by the Government. Along with a detailed scrutiny of bills, vouchers, and other administrative records, field inspections are also conducted to ensure the quality of construction and other development works. Any financial irregularities or violations of rules identified during the audit are included in the audit report. In cases where expenditures cannot be properly justified, surcharge proceedings may be initiated to recover the amount from the officials or elected representatives responsible for such irregularities. Such annual audits play an important role in preventing corruption in the local self-government system and in ensuring that the process of participatory planning and local development is carried out in a disciplined, transparent, and accountable manner.