arrears of Rs. 8,050/- should be recovered from the concerned authority. As per the allegation in para 38 of the audit report, it was mentioned that the log book of the Tractor bearing No. KL-6/A 6684 owned by Karunapuram Panchayat was not properly maintained. Scrutiny of vouchers and counterfoils of the cheques revealed that Panchayat has spent Rs.8,890/- towards diesel expenses and wages of driver. These amounts were spent without any return and hence, those amounts were not admissible, and it has to be refunded in the Panchayat account. In para 39 of the audit report, it was mentioned that 1st respondent has remitted Rs.27,876/- in K.S.E.B. for clearing the arrears of current charges used for pumping drinking water under Kuzhikandom drinking water project and Kuzhitholu Irrigation Project, 2 Projects implemented by the panchayat under Peoples Planning Programme. In the audit, it was observed that for the projects implemented under Peoples Planning Programme, further expenditure for its functioning should be met by the beneficiaries and hence, the amount spent for pumping and remitted by the Panchayat was unauthorized and it has to be remitted in the Panchayat account. Again, in para 45 of the audit report, it was stated that 1st respondent has spent Rs.6,394/- in excess over the project fund of Rs.71,700/-.