Panchayat:Repo18/Law Manual Page0287

(15) An abstract of every annual report of a panchayat as certified by the auditor showing its income under each head of receipt, the charges for the establishment, works undertaken, the sum expended on each work, the balance, if any, remaining unexpended together with the audit report thereon shall be submitted to the officer authorised by the Government in this behalf not later than fifteenth day of the second month of the next financial year.

(16) On receipt of the report referred to in sub-section (15), the officer shall forthwith consolidate the report and submit it to the Government.

(17) The Government shall-

(a) cause the accounts of the Panchayat together with the audit report thereon received by it under sub-section (16) to be laid before the Legislative Assembly; and

(b) cause the accounts of the Panchayat to be published in such manner as may be prescribed.

NOTES

Surcharge made against the Officer or Authorities of Panchayat under S.215(9) of the Act, after four years, cannot be realised by resorting to proceedings under the Revenue Recovery Act. - Koshy G v. State of Kerala and Others – 2016 (5) KHC 293.

In Bhaskaran N. v. Director of Local Fund Audit, Tvm. and Others an illegal resolution passed by Panchayat and the Secretary of the Panchayat instead of reviewing or referring the matter to the Government, gave effect to the resolution. In a question of loss sustained on account of illegal resolution and later proceedings were initiated against the Secretary for recovering the loss, it was held that, if loss is caused, all those who are responsible for the loss are equally liable. Hence, there is no justification in proceeding against the Secretary alone. Authority should have proceeded against all those who were responsible for the loss. -- Bhaskaran N. v. Director of Local Fund Audit, Tvm. - 2013 (2) KHC 4.

The repugnancy as provided in Section 22 of the Kerala Local Fund Audit Act does not arise in this case, since the repugnancy contemplated under Section 22 is only "relating to the audit of accounts". It does not relate to the provision for an appeal from the decision of the District Court. The Kerala Local Fund Audit Act does not provide for an appeal to the High Court against the decision of the District Court, while the Kerala Panchayat Raj Act provides for an appeal to the High Court. That does not constitute a repugnancy within the meaning of Section 22 of the Local Fund Audit Act. Persons who are governed by the Kerala Panchayat Raj Act would have a further right to file an appeal challenging the decision of the District Court. As stated above, the Kerala Local Fund Audit Act not only applies to the Panchayats but it applies to several other institutions and funds as well. In respect of those cases coming under the Kerala Panchayat Raj Act, sub-section (13) of Section 215 of the Kerala Panchayat Raj Act would apply and the person concerned would have a right to challenge the decision of the District Court i before the High Court. - Moni Achari C.V. v. Director - 2012 (1) KHC 207.

As per Section 295 of the Municipality Act, the Municipality is obliged to maintain its accounts and other books connected with the accounts in the manner and in the form as prescribed. The responsibility to maintain or cause to maintain the accounts and the connected books of the Municipality in such manner and as prescribed above and submit or cause to submit such accounts to the Local Fund Examiner for conducting audit in the time shall vest with the Secretary. In other words, akin to the provisions contained in Section 9(2) of the Local Fund Audit Act, now there is a provision in the Municipality Act also to maintain and prepare accounts other than local fund also and subjected to audit to the same department namely the local Fund Audit Department. In other words, Section 295 of the Municipality Act has enlarged the scope of audit of the local fund and included the other accounts also. The effect of it, as already stated is to enlarge the audit of the local fund to the other accounts also. (Para 8) - Narayanan K.I. v. State of Kerala and Others – 2010 (1) KHC 933 (DB): 2010 KLT 918: ILR 2010 (2) Ker. 3.

ഈ താൾ 2018 -ലെ പഞ്ചായത്ത് റെപ്പോ നിർമ്മാണം യജ്ഞത്തിന്റെ ഭാഗമായി സൃഷ്ടിച്ചതാണ്.