മരിയാപുരം
ഗ്രാമ പഞ്ചായത്ത്

Mariyapuram Grama Panchayat

Financial Review Report for the Financial Year 2025–26

Period: 01-04-2025 to 31-03-2026

1. General Financial Position

According to the accounts for the financial year 2025–26, the total income of the Panchayat was ₹8,88,62,732, while the total expenditure was ₹8,67,35,553. Accordingly, since the expenditure was lower than the income, a gross surplus of ₹21,27,179 was recorded.

2. Major Revenue Sources

The major sources of revenue of the Panchayat include:

• Tax Revenue – ₹33,29,745
• Rental Income – ₹5,86,173
• Fees and User Charges – ₹5,31,153
• Income from Sale/Hire Charges – ₹1,35,082
• Grants, Funds, Contributions and Subsidies – ₹8,41,29,895
• Interest Earned from Banks – ₹1,48,066

Among these, the largest component of revenue is the category comprising government grants and various funds.

3. Major Expenditures

The major expenditure items of the Panchayat include:

• Establishment/Employee Expenses – ₹1,11,85,389
• Administrative Expenses – ₹4,91,257
• Operation and Maintenance Expenses – ₹7,64,981
• Programme Expenses – ₹2,96,97,714
• Productive Sector – ₹39,44,840
• Service Sector – ₹1,38,76,349
• Infrastructure Sector – ₹13,97,001
• Expenditure relating to State-sponsored Schemes – ₹2,07,34,600
• Depreciation – ₹42,83,190

These constitute the major expenditure heads recorded in the accounts.

4. Interventions in Development and Welfare Sectors

The Panchayat has incurred expenditure across various sectors, including agriculture, animal husbandry, dairy development, drinking water, housing, healthcare, education, Anganwadi services, sanitation, waste management, and road and infrastructure development.

In particular, the accounts show an expenditure of ₹2,95,86,321 towards poverty alleviation programmes. In the agricultural sector, ₹8,99,360 was spent on vegetable cultivation, ₹2,55,000 on banana cultivation, and ₹2,85,660 on intercropping. An amount of ₹13,08,863 was spent towards milk incentives under dairy development.

5. Social Security and Service Sector

A significant amount has been spent on various social security pension schemes. The recorded expenditure includes:

• Widow Pension – ₹95,62,500
• Pension for Persons with Disabilities – ₹40,73,500
• Agricultural Workers/Labour Pension – ₹67,07,600

Specific expenditures have also been recorded for service sectors such as healthcare, Anganwadi nutrition, housing, drinking water, and the welfare of senior citizens.

6. Assets, Liabilities and Financial Position

According to the Balance Sheet as on 31 March 2026, the financial position of the Panchayat is recorded as follows:

• Total Fixed Assets – ₹5,87,50,593
• Net Fixed Assets after Depreciation – ₹3,95,32,081
• Current Assets, Loans and Advances – ₹2,02,52,153
• Cash and Bank Balance – ₹98,89,668
• Total Liabilities – ₹5,97,84,234
• Total Assets – ₹5,97,84,234

Thus, total assets and total liabilities are recorded as equal.

7. General Assessment

An examination of the accounts for 2025–26 indicates that the Panchayat achieved a surplus of ₹21.27 lakh in its income and expenditure accounts. Government grants and various scheme funds play an important role in the financial activities of the Panchayat. At the same time, substantial resources have been utilised for public welfare sectors such as social security, poverty alleviation, agriculture, healthcare and infrastructure development.

Greater attention to increasing the Panchayat’s own tax and fee revenue, as well as ensuring the timely collection of receivables, including outstanding taxes and rent, would help strengthen its financial self-reliance. According to the 2025–26 accounts, ₹23,93,392 is shown as the current receivable amount under building rent, while ₹13,46,700 is shown as arrears.

Conclusion

In summary, the AFS accounts indicate that during the financial year 2025–26, Mariyapuram Grama Panchayat implemented various public welfare and development activities while maintaining a financial surplus. At the same time, strengthening its own revenue sources and improving the efficiency of collection of receivables will be important for ensuring the Panchayat’s future financial stability and financial self-reliance.