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65. Annual Report

  1. The Annual Report of the Panchayat as prescribed under Section 215(15) of the Kerala Panchayat Raj Act 1994 shall consist of the
    following.
    1. Annual Financial Statements.
      1. Balance Sheet;
      2. Income and Expenditure Statement;
      3. Statement of Cash Flows;
      4. Receipts and Payments Statements;
      5. Notes to accounts including Significant Accounting Policies
    2. Budget Variance Analysis;
    3. Audit Certificate on Annual Financial Statements;
    4. Action Taken Report on the Audit Certificate containing explanations for the qualifications and comments in the Audit Certificate; and
    5. Key Ratios.
  2. The Secretary shall, not later than 10th November of the succeeding year-
    1. Publish the Annual Report;
    2. Publish a notice, advising of the publication of the Annual Report and that copies of the report are available at the office of the Panchayat;
    3. Cause a copy of the Annual Report to be forwarded to the Deputy Director of Panchayats in the case of Village Panchayats, to the Assistant Development Commissioner (General) in the case of Block Panchayats and to the Director of Panchayats in the case of District Panchayats.