Only 13 village bodies generated audit reports in 2024-25; none in 2025-26 as ZPs fail for third year
PANAJI
Goa’s local self-governance audit mechanism has come under scrutiny after audit report generation by village panchayats virtually collapsed over the last two financial years, with only 13 of the State’s 191 panchayats generating audit reports in 2024-25 and none doing so in the recently concluded 2025-26 financial year.
The situation marks a complete reversal from 2023-24 when all 191 panchayats had generated their audit reports, ensuring full compliance across the State.
Equally concerning is the continued non-performance of Zilla Panchayats, with both North and South Goa district bodies failing to generate audit reports for the last three consecutive years. Records show the audit generation of the ZPs has remained nil throughout the period.
The latest figures indicate that while Goa had achieved complete audit coverage in 2023-24, the compliance framework weakened significantly thereafter. In 2024-25, only 13 panchayats generated audit reports, accounting for less than seven per cent of the total panchayats before the number fell to zero in 2025-26.
“Audit report preparation is underway by the panchayats. Auditors are already appointed,” sources said.
Audit reports form a critical component of financial governance in Panchayati Raj institutions as they verify accounts, review utilisation of public funds, examine implementation of development schemes and identify financial irregularities or deviations in expenditure.
The auditing of panchayat accounts is mandated under the Panchayati Raj framework and is also linked to transparency and accountability requirements under centrally monitored systems such as the AuditOnline platform introduced by the Union Ministry of Panchayati Raj.
Audited accounts are also important for tracking expenditure under Finance Commission grants and ensuring corrective measures.
