AFS Report 2025-26
1. RP Schedule (Receipts and Payments Schedule)
- Period Covered: 2025-04-01 to 2026-03-31
- Opening Balance: Initial total bank balance of ₹4,13,25,721 across multiple bank accounts (such as Indian Overseas Bank, Kerala Gramin Bank, Kerala State Co-operative Bank, State Bank of India, and The South Indian Bank).
- Receipt Highlights:
- Tax & User Revenue: Profession Tax (₹17,70,150), fees for building construction (₹14,20,930), regularization fees (₹3,52,300), penalties, and fines.
- Grants & Subsidies: Total grants of ₹35,04,000 received for specific schemes including Health Grants, ICDS (₹12,45,102), Flood Relief, and MGNREGS (₹15,93,898).
- Sundry Debtors & Redemption: Receivables and redemption amounts collected during the year.
- Payment Highlights:
- Establishment Expenses: Salaries, wages, honorariums, and allowances totaling ₹42,13,975.
- Operations & Maintenance: Street lighting, water supply charges, drainage maintenance, and sanitation expenses totaling ₹78,81,446.
- Development & Infrastructure: Productive sector projects (₹31,84,541), Service sector programs (₹2,88,62,040 including housing, healthcare, and waste management), and Infrastructure developments such as roads (₹2,25,70,454).
- Closing Balance: Total ending bank balance of ₹2,98,27,140 as of 2026-03-31.
2. Balance Sheet Schedule (Schedule of Assets & Liabilities)
- As of Date: 2026-03-31
- Key Funds & Reserves:
- General Fund: ₹69,12,360 (including ₹48,86,169 excess of income over expenditure).
- Reserves (Capital Contribution): ₹9,80,25,515.
- Grants for Specific Purposes: Totaling ₹2,27,35,902 across various schemes (CFC Tied & Untied Grants, ICDS, Suchitwa Mission, etc.).
- Liabilities:
- Secured Loans: ₹1,58,22,483 (Loan from HUDCO).
- Other Liabilities & Deposits: Deposits received (₹12,24,219) and other operational liabilities/payable recoveries (₹32,99,659).
- Assets:
- Fixed Assets: Gross fixed assets of ₹19,42,38,383 (primarily roads, administrative buildings, and public lighting) offset by accumulated depreciation of (₹9,58,23,661).
- Receivables & Debtors: Total receivables of ₹1,12,09,629 (including ₹1,07,91,271 due from the government).
- Loans & Advances: ₹79,94,360.
- Cash & Bank Balance: ₹2,98,27,140.
3. Trial Balance Report
- Period Covered: 2025-04-01 to 2026-03-31
- General Ledger Overview: Summarizes debit and credit transaction movements along with opening and closing balances for all operational accounts.
- Major Categories Tracked:
- Tax Revenues: Property Tax collections on residential (₹45,89,643) and non-residential buildings (₹33,43,893).
- Transferred Schemes: Significant state scheme fund allocations and disbursements, including Old Age Pensions (₹5,65,09,300) and Widow Pensions (₹2,74,53,800).
- Depreciation & Prior Period Adjustments: Depreciation posted across various fixed asset categories alongside prior period income and expense items.