Audit
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19 – 2024 Monthly Saving Scheme (MSS) – Unified Accounting practice – Guidelines
3 – 2024 Audit of Land Development Coop Societies – Records to be maintained and Accounting practices to be followed ( Circular from DCA )
EF – 1353 – 2024 Dt. 5 – 7 – 2024 Remittance of Coop Education Fund – Account details – Reg
15 – 2024 Reserve for Overdue Loans and Interest – Revised Guidelines
RCS – 4510 – 2023 – CP (3) Dt. 14 – 3 – 2024 Audit – Creation of Reserve – Clarifications
No. A2 – 9 – 2024 – Coop Dt. 25 – 1 – 2024 Team Audit – Extension to other Districts
EF (2) 7565 – 2019 Dt. 6 – 1 – 2024 Education fund chargeable (Letter from State Coop Union)
4 – 2023 Audit – Instances of irregularities with Loans and embezzlement of Cash – Effective checking – Guidelines ( Circular from DCA )
33 – 2023 Audit – Reserve for Overdue Loan and Interest – Withdrawal of Circular No 29 – 2023
3 – 2023 Audit Certificate – Direction to issue within 45 days of receipt of Audit Note
AD (4) 96 – 2022 Dt. 18 – 10 – 2022 Revaluation of Assets – No provision is available in Coop Sector
AD (3) 1289 – 2021 Dt. 18 – 12 – 2021 Audit – Creation of Education Fund – Clarifications
Income Recognition, Asset Classification and Provisioning Norms by RBI as on 12 – 11 – 2021
Direction not to create Reserve for Income Tax
6 – 2021 Direction to update the Registers of Audit fees, KSR Cost and other revenue items
AD (3) 1 – 2020 Dt 6 – 7 – 2021 Auditors must prepare Audit Report manually for 3 years
74 – 2020 Audit of KSCARDB – PCARDBs – Prudential Norms – Guidelines
68 – 2020 PCARDB’s – Audit 2019 – 20 – Creation of Reserve for Overdue Interest – Directions
G O (P) No. 66 – 2020 – Coop Dt. 15 – 7 – 2020 Amendment to Rules – Audit of Kerala Bank and others.
23 – 2020 Annual Stock Verification – Directions in the context of COVID 19.
4 – 2020 Kerala Cooperative Member Relief Fund – Guidelines
PT (1) 6500 – Dt. 18 – 1 – 2020 Coop Societies on Loss – Exemption from remitting Education Fund
Donation KSRTC Consortium by Coop Banks – treatment in Audit – Directions.
AD (4) 3012 – 2019 Dt. 3-6-2019 Audit of Revived Dairy Coop Societies – Proceedure to be followed.
Donation to KSRTC Consortium by Coop Banks – treatment in Audit – Directions.
51 – 2019 Misuse of funds – control litigation expenses – Guidelines
34 – 2019 Bonus of Coop Staff for 2018 – 2019 – Guidelines
20 – 2019 CARE HOME – Direction to donate Profit of Coop Societies
5 – 2019 Audit of Coop Societies under Liquidation – Guidelines
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31 – 2018 Misappropriations in Coop Societies – use of the service of Vigilance Wing – Directions
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WP (C) No 16321 of 2017 Dt. 1 – 11 – 2017 Revision of Audit Certificate
Audit of Information System – Guidelines
27 – 2017 Audit – Examination of Computerised Accounts – Directions
26 – 2017 Practical Training to newly appointed Auditors – Instructions
Distribution of Social Security Pension – Audit – Guidelines
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Audit Finalisation – Important matters requiring special attention of the Auditor
48 – 2016 KSR Part I Rule 156 Post – Average Cost – Revised Rates wef 1 – 7 – 2014
39 – 2016 Evaluation of the Working of Circle Coop Unions
23 – 2016 Direction to Concurrent Auditors to keep record of Letters and Tapals received
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Letter AD (1) 2194 – 2013 Dt. 13-12-2015 Direction to Create BDDR in PCARDBs
Permission to create Reserve for Future Loss with request from the Society.
Lr. No AD (1) 5310 – 2014 Dt. 3-2-2015 MRF – Direction to reverse excess amount appropriated
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6-2014 Writing off SC-ST-CC Loans – Revised guidelines
5-2014 Exemption from Sections 29, 63, 64 and 66 upto 31-12-2013
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62/2013 Proceedure for remittance of Professional Education Fund
51 / 2013 Extension of the period of UNARVU 2012 to DECEMBER 2013
38 / 2013 Raising of limit of Cooperative Education Fund from 40,000 to 60,000
13 / 2013 Guidelines to complete Arrear Audit in accordance with amendment to Act 2013
7 – 2013 Proceedure for collecting Confirmation Certificate on Deposits – Directions
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AS (1) 1128 – 2012 Dt. 30 – 3 – 2012 Direction to give neat and readable Audit Certificates
78 / 2011 Direction to avoid EXCESSIVE EXPENSES ON ADVOCATE FEES
17 / 2011 Calculation of WORKING CAPITAL – Revised Guidelines
EM (1) 46848 – 2010 – K.Dis Dt. 16 – 4 – 2011 Method of Calculating Allocable Surplus – Guidelines
8 – 2009 Direction to remit Education Fund within 2 months of receipt of Audit Certificate
18 – 2008(2) Audit Note – Audit Certificate – Whether any modification needed?
67 – 2008 Reforms to Audit Manual – suggestions and opinion from officers
38 (A) – 2008 Verification of Interest charged on Loans issued by Coop Societies – Directions
19 – 2008 Direction to discourage Audit of Dormant Coop Societies
40 – 2007 Audit – Creation of Reserve on Loans – new guidelines
57 – 2006 Audit – Computerisation – Records and Registers to be maintained as per Rule 25
32 – 2006 Formation and Monitoring Committee to prevent misappropriation – Directions
20 / 2006 KSCARDB – PCARDB – Prevention of Compound Interest
5 – 2006 Formation of Audit Monitoring Committee
3 – 2006 Audit – Revised norms for creating Reserve for Overdue Loans and Interest
42 / 2005 Relief to farmers – Modification to circular No 15 / 2005
15 / 2005 Moratorium to Agriculture Loans – Guidelines to keep reserve during Audit
18 / 2004 Removal of Audit Reserve on Loans being repaid under OTS
4 / 2004 Appropriation of Net Profit – Education Fund – Directions
3 – 2004 Direction to avoid giving Charge Allowance beyond 3 months
G.O (MS) 113 – 03 – Fin Dt. 24 – 2 – 2003 Direction to maintain Log Book of vehicles
31 – 2003 Collection of Coop Education Fund – Directions
11 / 2003 Direction to ensure timely remittance of Education Fund
5 / 2003 Depreciation to Computer – Directions for Audit
52 / 2002 Direction to clear arrear audit
48 – 2002 NLC – LC of Retired – Retiring Officers – Guidelines
32 / 2001 Guidelines for the control of expenses in coop societies
25 – 2001 Direction to evolve strategy to avoid corruption
16 / 2001 Fixation of pay when the classification of the society declines
10 – 2000 No instalment is allowed to remit Audit Cost
24 – 1999 Audit Certificates issued by R C S – Types of Coop Societies
9 – 1999 Travelling Allowance to Concurrent Auditors of Coop Societies – Directions
27 – 1998 Proceedure for recording and maintenance of Minutes Book
36 – 1997 Concurrent Auditors – Direction to keep Attendance Register
12 / 1997 Directions for the preparation of SCHEDULE OF DEFECTS in Audit
28 – 1996 Direction to discourage the tendency of taking salary from repaid loan and interest amount
8 – 1996 Chitty / Kurry – Withdrawal of Security – Time delay
30 – 1995 Audit – Collection of Education Fund – Directions
20 – 1995 Welfare Fund for employees of State Coop Bank and DCBs – Audit of Accounts – Instructions
18 – 1995 Audit – Head Quarters of Single Concurrent and Group Concurrent Auditors – Clarifications
Letter No E M (2) 43703 – 95 DT. 24 – 7 – 1995 Payment of Gratuity to employees – Clarifications
14 – 1995 Revised T A, D A and Sitting Fees of members of Director Board of Primary Societies
7 – 1995 Kerala Public Mens Corruption Act 1987
21 – 1994 Advance Tour Programme and Diary of D R – Concurrent Auditors – Directions
15 – 1994 Direction NOT to deviate from the approved Tour Programme of Auditors
75 / 1993 Audit – Direction to verify the security of Loans
70 / 1993 Assessment of Bad and Doubtful Debts in Land Development Banks – Criteria
51 / 1993 Assessment of Bad and Doubtful Debts in Land Development Banks – Criteria
48 – 1993 Audit – Guarantee Commission – Instruction to see that the records are properly written up
32 / 1993 Issue of Audit Certificates – Mandatory provisions in the Rules
29 – 1993 Audit – Guidelines to avoid delay in issuing approved Audit Certificates
75/1991 , 32/1991 and 23/1993 Direction to Auditors to verify the security of loans
5 / 1992 Sale of Property – Direction to comply with all legal formalities
29 – 1991 Audit – Issue of Audit Certificate – Direction to avoid Delay
26 / 1991 Proceedure to be followed while removing an Objected item in the Audit
24 – 1991 Primary coop societies – misuse of funds – Erection of telephone – Directions
17 / 1991 Audit – Preparation of Final Accounts of CARD Banks – Directions
9 – 1991 Preparation of Attendance Book and Advance Tour Programme of Concurrent Auditors
1 – 1991 Audit of MILMA and APCOS – Distribution of work of Asst. Registrar – Concurrent Auditors
5 / 1990 Direction to prepare and maintain LAND REGISTER
68 / 1989 Maintenance of FLUID RESOURCES – Directions
63/ 1989 Audit – Assessment of Bad and Doubtful Debts and other assets and Creation of Reserve
33 / 1989 Measures to prevent theft of money in Coop Societies
24 – 1989 Deposit of Reserve Fund – Guidelines
11 – 1989 Audit – Simplification of Proceedure – Guidelines
10 – 1989 Direction to prepare Statements and Accounts uptodate
8 – 1989 Team Audit – Extension of period – Instructions
47 – 1988 Construction of Godown – Utilisation of General Fund – Building Fund – Directions
46 / 1988 Fixation of pay following Change of Classification of Coop Society
35 – 1988 Direction to remit Education Fund in time
28 – 1988 Team Audit – Guidelines
3 – 1988 Consumer Store – Concession in weight when purchasing from far away places – Directions
46 / 1987 Audit of Rubber Marketing Coop Societies – Instructions
43 / 1987 Audit of District Coop Banks – Estimation of Bad and Doubtful Debts and Overdue interest
24/1987 Audit of Kerala Cooperative Employees Welfare Fund accounts
20 – 1987 Reappointment of Retired hands from society or Govt Service
16 / 1987 Inspection – Enquiry – Audit – Direction to keep Secrecy
2 / 1987 Measures to prevent misuse of money and valuables
51 / 1986 Verification of Stock and Election – Use of Vehicle – Expenses – Guidelines
45/1986 Discourage the tendency of constructing huge buildings using own fund
42 – 1986 Clearance of Arrear Audit – Utilisation of the service of AR and Auditors – Directions
19 – 1986 Directions regarding the maintenance of Attendance Book by Concurrent Auditors
40 / 1985 Direction to maintain FLUID RESOURCES in accordance with Rule 63
38 / 1985 Audit of Primary Urban coop Banks – Direction to conduct Test Audit
34 – 1985 Official Vehicles – meeting Petrol and Maintenance Expenses – Guidelines
26 – 1985 Construction of Building – Guidelines
17 / 1985 Audit – Finalisation of Summary of Defects – Further instructions
44 – 1984 Preparation of Advance Tour Programme of D R (Audit) – Instructions
26 / 1984 Fraud-misappropriation – defalcation in Coop Societies – Protective measures
16 – 1984 DCBs – Common Defects noticed in working by NABARD and Dept. – Rectification – Directions
15-1984 Reclassification of Coop Societies – Instructions
72 – 1983 Administrative Control over D R – Concurrent Auditors of DCBs – Guidelines
58 / 1983 Audit – Summary of Defects – instructions
35 – 1983 Purchase or Lease of Land and Building – Proceedure
31 – 1983 Purchase or Lease of of Land or Construction or Renewal of Building – Instructions
25 / 1983 Audit – Unlawful expenditure from General Fund – prohibition
22 / 1983 Audit – Summary of Defects – Rectification regarding
13/1983 Modifications to Circular No 5/1983
6 – 1983 Rules for Kerala Agricultural Workers Pension Scheme 1980 – Amendments to Audit Note
5/1983 Audit of MILMA – APCOS – Distribution of Work (Modified by Cir. No 13 / 1983)
65 – 1982 Audit – Finalisation of Summary of Defects – Further Directions
60 – 1982 Contribution – Donations from Coop Societies – Instructions
5/1982 Calculation of Annual Demand by Central Coop Banks
54 – 1981 Matters to be noticed while preparing Audit Programme
51 – 1981 Calculation of Annual Demand
31 – 1981 Audit Classification of Central Coop Banks – Directions
70 – 1980 Audit – Direction to check whether employees of societies are given eligible allowances
45 – 1980 Direction NOT to give Gifts to members of the Board at the cost of Societies
4 – 1980 Audit of Trading and Marketing Coop Societies – Directions to Concurrent Auditors
70 – 1979 Audit – Creation of post of Concurrent Auditors – Norms – Clarifications
63 – 1979 Audit – Extension of post of Concurrent Auditors as per Rule 156 Part I of KSR – Proposal
59 – 1979 Raising of the Limit – Sala of Chitty which the Deputy Registrar can sanction
39 – 1979 Audit – Creation of post of Concurrent Auditors – Norms
36 – 1979 Audit Classification of Central Coop Societies – Revised norms
30 – 1979 Creation of new post of Concurrent Auditors – details to be furnished
14 – 1979 Cooperative Medical Stores – Loss due to expiry of medicines – Guidelines issued
12 – 1979 45 days Training to newly appointed Auditors
61 – 1978 Audit of Societies engaged in the procurement of Cashewnut – Proceedure to be adopted
51 – 1978 Keeping Attendance Record of Concurrent Auditors – Directions
41 – 1978 Audit Squad – Duties and Responsibilities – Directions
33 – 1978 Direction to Marketing Coop Societies to create Price Fluctuation Fund out of Profit
21 – 1978 Furnishing of Audit Certificate to other Depts. – Directions
43 – 1977 Audit Fees and Cost – Preparation of DCB Statement – Directions
39 – 1977 Utilisation of Godowns – Furnishing of details in the Audit Note – Instructions
16 – 1977 Direction NOT to charge ADMISSION FEES more than once
13 – 1977 Audit of School CS – Change in financial year
6 – 1977 Audit – Classification – Directions
5 – 1977 Audit – K S R Part I Sec. 156 – Changing the Headquarters of Auditors
64 – 1976 Audit of Coop Institutions – Records not available for a particular period – Proceedure
62 – 1976 Audit – PACS – Estimation of Bad and Doubtful Debts and Maintenance of Register
35 – 1976 Accumulation of leave prior to 1 – 1 – 1974 – Carrying over – Clarifications
23 – 1976 Chitty – Kurry Profit – Direction to take to the General Profit and Loss A/C
19 – 1976 Audit – Issue of Audit Certificate – Furnishing of a copy to financing bank – Directions
15 – 1976 Audit of Arbitration, Execution and Liquidation Accounts – monthly review – Guidelines
105 – 1975 Permission to give financial assistance to Libraries from Common Good Fund
85 – 1975 Audit – Provision for Gratuity in the Audited Accounts – Instructions
81 – 1975 Proceedure for removal of Long pending items from the Head Advances
79 – 1975 Audit – Confirmation Certificate – arrangements made to collect in time
48 – 1975 Audit of Accounts of Societies under Liquidation
47 – 1975 Audit – Summary of Defects – Follow up action in the Administrative Wing – Instructions
42 – 1975 Appropriation of Net Profit – Creation of Reserve Fund – Clarification
21 – 1975 Time Limit for submission of Audit Report on completion of Audit
57 – 1974 Audit Certificate – Direction to give a copy to concerned Administrative Dept also
46 – 1974 Concurrent Auditors are exempted from being present on all Wednesdays in the Circle Office
42 – 1974 Special Audit of accounts of Coop Society – directions
22 – 1974 Direction to clear off all AUDIT OBSERVATIONS
26 – 1973 Payment of Minimum Bonus – Directions
13 – 1973 Audit – Types of Societies whose Audit Certificates are issued from the office of RCS
26 – 1972 Audit – Method of providing Depreciation on different items of Assets – Instructions
37 – 1971 E P F and Security Deposit – Interest accrued should also be given to Employees
26 – 1971 Audit held up for want of records – Further directions issued
23 – 1971 Establishment – Staff Provident Fund and Gratuity – Instructions
14 – 1971 Introduction of Double Entry Book Keeping in Coop Societies
13 – 1971 Central Coop Banks – Collection of Penal Interest on Overdue Loans – Instructions
11 – 1971 Maintenance of Audit Defects Rectification Register – instructions
2 – 1971 Working Capital – Definition – Clarification
58 – 1970 Issue of Audit Certificates – mandatory provisions in the Rules
57 – 1970 Accrued Interest pending Collection – Directions
37 – 1970 Levy of Audit Fees – Other Societies and Gross Income – Clarification
34 – 1970 Proceedure to be followed if records and valuables are not made available for Audit
31 – 1970 Audit – Preparation of Statements and Schedules – Alternate arrangement
2 – 1970 Remittance of Audit Fees – Chellan
1 – 1970 Direction to show yearwise break up of Audit Fees payable
46 – 1969 Appropriation of Profit and creation of various funds – Instructions
44 – 1969 Audit – Writing Off of Assets – Proceedure
43 – 1969 Treatment of Overdue interest on Loans and method of arriving at Net Profit
40 – 1969 Appointment and Remunaration of private Auditors – Proceedure – modification to 32 – 1969
35 – 1969 Litigation Expense – Direction NOT to meet it from the Funds of the Society
32 – 1969 Appointment of private auditors and payment of remunaration to them – Proceedure
13 – 1969 Audit – Delay in submission of Audit Notes by Auditors – Instructions
27 – 1968 Preparation of Summary of Defects – Directions
സഹകരണ സംഘങ്ങളുടെ ആഡിറ്റുമായി ബന്ധപ്പെട്ട് സഹകരണ ആഡിറ്റ് ഡയറക്ടർ , സഹകരണ സംഘം രജിസ്ട്രാർ എന്നിവർ പുറപ്പെടുവിച്ച സർക്കുലറുകളും, പ്രധാനപ്പെട്ട കത്തുകളും, കോടതി വിധികളും, സർക്കാർ ഉത്തരവുകളും ഈ ലിങ്കിൽ ലഭ്യമാണ്. തിയതിയുടെ ക്രമത്തിലാണ് ഇവ ക്രമീകരിച്ചിരിക്കുന്നത്.