Audit

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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

RCS – 6500 – 2019 – PT – 1 Dt. 21 – 12 – 2023 Coop Societies working in Loss – Payment of Coop Education Fund – Guidelines

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

29 – 2023 Audit 2022 – 23 – Overdue Loan and Interest – Creation of Reserves – Relaxation – Guidelines ( Withdrawn by Cir. 33 – 2023 )

3 – 2023 Audit Certificate – Direction to issue within 45 days of receipt of Audit Note

G O (P) No. 158 – 2023 – Coop Dt. 27 – 6 – 2023 Team Audit – Introduction in Alappuzha, Kottayam and Kannur districts – Order issued

G O (P) No. 114 – 2023 – Coop Dt. 6 – 5 – 2023 Implementation of Team Audit System to all Districts – Sanction accorded

G O (P) No. 112 – 2023 – Coop Dt. 6 – 5 – 2023 Amendment to KCS Rules 1969 – Agricultural Credit Stabilisation Fund

G O (Ord) No. 229 – 2023 – Coop Dt. 17 – 4 – 2023 Audit of Kerala Land Reforms and Development CS Ltd – Direction to include guidelines in Audit Manual

G O (Ord) No. 174 – 2023 – Coop Dt. 25 – 3 – 2023 Urban Coop Banks – Proposal for Administrative Audit and Model for Administrative Audit Note – Sanction accorded

G O (P) No. 199 – 2022 – Coop Dt. 2 – 11 – 2022 Team Audit – Introduction in Thrissur District – Sanction accorded

AD (4) 96 – 2022 Dt. 18 – 10 – 2022 Revaluation of Assets – No provision is available in Coop Sector

AD (3) 1474 – 2022 Dt. 11 – 10 – 2022 Audit – Creation of Reserve for Loans where Instalment is overdue – Clarifications

G O (P) No. 144 – 2022 – Coop Dt. 16 – 8 – 2022 Team Audit in Coop Dept – Introduction in Pathanamthitta District as a piolet scheme – Sanctioned

DCA 867 – 2021 – AD (2) Dt. 15 – 8 – 2022 CONDUCTING OF TEAM AUDIT IN PATHANAMTHITTA DISTRICT – ORDER

32 – 2022 Audit – Covid 19 Pandemic – Creation of Reserve for Overdue Principal and Interest – Revised Guidelines

Income Recognition, Asset Classification and Provisioning Norms by RBI Clarifications as on 15 – 2 – 2022

AD (3) 1289 – 2021 Dt. 18 – 12 – 2021 Audit – Creation of Education Fund – Clarifications

DCA – 1062 – 2021 – AD (4) Dt. 13 – 12 – 2021 APCOS Societies – JDs of 3 districts to conduct review of work of Auditors every month

Income Recognition, Asset Classification and Provisioning Norms by RBI as on 12 – 11 – 2021

Direction not to create Reserve for Income Tax

37 – 2021 Audit – Creation of Reserve for Overdue Interest and Principal amount – Revised guidelines in the light of Covid 19

6 – 2021 Direction to update the Registers of Audit fees, KSR Cost and other revenue items

RCS – 5922 – 2021 – EA(1) Dt. 15 – 9 – 2021 Audit – Completion – Deputing Sale Officers – Order issued

A (2) 1677 – 2021 Dt. 5 – 8 – 2021 Coop Societies without Net Profit – No need to pay Coop Education Fund

AD (3) 1 – 2020 Dt 6 – 7 – 2021 Auditors must prepare Audit Report manually for 3 years 

RBI – 2021 – 22 – 17 Dt. 7 – 4 – 2021 Asset Classification and Income Recognition following the expiry of Covid – 19 – Regulatory Package – (Guidelines from RBI)

DCA 26 – 2020 – AD (3) Dt. 4 – 1 – 2021 RNA – Societies not maintaining accounts – Direction to Auditors to report such cases

AD (2) 873 – 2020 Dt. 2 – 11 – 2020 Audit by Coop Dept.  in Urban Banks – Direction to maintain status quo

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 101 – 2020 – Coop Dt 28 – 9 – 2020 Submission of Audit Report – Extension of period to 31 Dec 2020

GO (Ord) No 403 – 2020 – Coop Dt. 8 – 9 – 2020 Recasting of Earned Leave of First year of service to 1 – 11 to staff joined before 1-1-1974

60 – 2020 Audit – Penal Interest collected by PCARDBs – Treat it as Other Income. (Partial Amendment to Cir. No 51 – 1993)

G O (P) No. 66 – 2020 – Coop Dt. 15 – 7 – 2020 Amendment to Rules – Audit of Kerala Bank and others.

G O (MS) No. 15 – 2020 – Coop Dt. 1 – 6 – 2020 Temporary post of Auditors for arrear  audit – making the post permanent.

34 – 2020 Audit – Provision for Overdue Loans and Interest – Revised guidelines in the context of COVID 19.

23 – 2020 Annual Stock Verification – Directions in the context of COVID 19.

AD (3) 100 – 2020 Dt. 5-2-2020 Creation of Reserve for Overdue Interest – Auditor should examine Sub rule of Loans.

4 – 2020 Kerala Cooperative Member Relief Fund – Guidelines

PT (1) 6500 – Dt. 18 – 1 – 2020 Coop Societies on Loss – Exemption from remitting Education Fund

AD (2) 4160-2019 Dt. 10-12-2019 Formation of Kerala Bank on 29-11-2019 – Audit of State Coop Bank and DCBs  up to 29-11-2019 – Directions

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

22 – 2019 Creation of Reserve for Overdue Interest and Bad and Doubtful Debts – Revised guidelines due to moratorium on account of flood

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 

Letter No. AD (2) 685-17 Dt. 29-1-2018 Audit of Urban Banks – Direction to submit LFAR Report along with Audit Report

C P (2) 48083 – 2017 Dt. 6 – 1 – 2018 Classification of Societies – Only Net Profit is to be considered

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WP (C) No 16321 of 2017 Dt. 1 – 11 – 2017 Revision of Audit Certificate

Audit of Information System – Guidelines

35 – 2017 KSR Part 1 Rule 156 Post – Headquarters of Single-Group Concurrent Auditors – Revised Guidelines

31 – 2017 Audit – Creation of Reserve for Overdue Interest – Exemption due to Demonetization of Currency Notes 

29 – 2017 Computerisation of Coop Societies – Matters to be included in Surprise and Detailed Inspections

27 – 2017 Audit – Examination of Computerised Accounts – Directions 

26 – 2017 Practical Training to newly appointed Auditors – Instructions 

 2 – 2017 Contribution to Pension Fund of Coop Employees – Direction to Create Reserve for arrear amount and interest in case of Default

AD (2) 5081 – 2015 Dt. 27 – 1 – 2017 Direction to include Ratio Analysis Report along with Audit Note

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

GO (P) No 90 – 2016 – Coop Dt. 29 – 8 – 2016 Extension of time fixed to complete Audit and convening of General Body to 31-12-2016

23 – 2016 Direction to Concurrent Auditors to keep record of Letters and Tapals received

2 – 2016 Creation of Reserve in Audit on Long Term Agriculture and Housing Loans  which were in OVERDUE – Revised Guidelines 

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Letter AD (1) 2194 – 2013 Dt. 13-12-2015 Direction to Create BDDR in PCARDBs

G O (P) No 94 – 2013 – Coop Dt. 12 – 7 – 2013 Amendment to Kerala Cooperative Societies Rules, 1969 – Fixation of Audit Fees

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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8-2014 Construction of SAHAKARNA BHAVAN – Donations – Permission to charge it over a period of 5 years

7/2014 DCBs – Use of Vehicles by President and General Manager – Withdrawal of Circular Nos 12/84 and 30/2012

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

AD (3) 199 – 2009 Dt. 19-5-2010 Audit – Creation of Reserve for Overdue Debts – Installment Overdue – 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

GO (Ord) No. 550 – 2005 – Coop Dt. 20 – 9 – 2005 Valuation of Constructions made by Coop Societies – Permission to KSEISCS Ltd ( കെയിസ്കോ )

42 / 2005 Relief to farmers – Modification to circular No 15 / 2005

34 / 2005 No assistance to Societies making default in remitting or renewing Affiliation Fees and paying Education Fund

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 

Letter No ADL (2) 28351 – 2003 Dt 10 – 3 – 2004 Direction to keep print outs from computer in Register form

G.O (MS) 113 – 03 – Fin Dt. 24 – 2 – 2003 Direction to maintain Log Book of vehicles

53 / 2003 Primary Credit Societies – Appropriation of Net Profits – Allocation of amount to Education Fund

31 – 2003 Collection of Coop Education Fund – Directions

28 / 2003 Direction to make ready and submit all accounts, statements and schedules for Audit in time

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

20 / 2001 Change allowance payable to Department Staff acting as PART TIME ADMINISTRATORS in Coop Societies

16 / 2001 Fixation of pay when the classification of the society declines

14 – 2000 Working of Neethy Store and Neethy Medical Store – Direction to Concurrent Auditors to evaluate its working

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 

23 / 1998 Direction NOT to spend amount without or in excess of BUDGET sanction and maximum period for recoupment of General Fund spent for Building is 10 yearss

36 – 1997 Concurrent Auditors – Direction to keep Attendance Register 

12 / 1997 Directions for the preparation of SCHEDULE OF DEFECTS in Audit

G O (P) No 593 – 1996 – Fin Dt. 27 – 9 – 1996 National Savings Scheme – Deposits in Indira Vikas Patra and Kissan Vikas Patra will be treated as Fluid Resource upto 90%

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 

13 – 1995 Giving Telephone connection to the house of office bearers of Coop Societies at the expense of Society 

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 

22 – 1993 Direction to amend Bye Law when the subscribed share capital nears the authorised share capital 

75/1991 , 32/1991 and 23/1993 Direction to Auditors to verify the security of loans

50 / 1992 Direction to maintain Fluid Resources by Coop Societies not coming under the purview of B R Act

5 / 1992 Sale of Property – Direction to comply with all legal formalities

38 / 1991 National Savings Scheme – Investment in Indira Vikas Patra treated as Govt. Security for assessing Fluid Resources

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

25 / 1991 Primary Service Coop Banks – Societies – Unauthorised retention of Credit Instruments sent for Collections – Instructions

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 

33 / 1990 Audit of Coop Societies coming under the control of B R Act – Lack of information regarding DCB and Overdues – Directions

5 / 1990 Direction to prepare and maintain LAND REGISTER

4 / 1990 NCDC Scheme – Construction of Godowns – revised instructions regarding the use of OWN FUND in it.

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

Letter No ADL 5 – 10744 – 1989 Dt. 8 – 6 – 1989 Audit  Report submitted by Auditors who were transferred to other districts – Rectification – Guidelines

47 – 1988 Construction of Godown – Utilisation of General Fund – Building Fund – Directions

46 / 1988 Fixation of pay following Change of Classification of Coop Society

40 – 1988 Direction NOT to declare any gift or excess interest or rebate in connection with deposit mobilisation 

35 – 1988 Direction to remit Education Fund in time

33 – 1988 Reserve Fund Deposits of affiliated Banks – Direction to keep in a separate account and to give maximum interest 

28 – 1988 Team Audit – Guidelines

3 – 1988 Consumer Store – Concession in weight when purchasing from far away places – Directions

62 / 1987 Audit – Transfer of Auditors – Directions to relieve only after getting the reports due from them

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

37 / 1986 Direction to keep a Copy of records handed over to police in times of misappropriation of money

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

37 – 1985 Audit – Classification of primary Urban Coop Banks – Norms prescribed by RBI – Instructions

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

41 / 1984 Wholesale Stores – Accumulation of Dead Stock due to wrong purchase policies – Fixing of responsibility on purchasing officers

26 / 1984 Fraud-misappropriation – defalcation in Coop Societies – Protective measures

25 / 1984 Donations from coop Societies – Direction to give for Charitable purpose only and ensure Budget allocation

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

56 / 1983 A -Modification to Circular No 46 / 1983 – Waiving of irregular payments upto 28-3-1979 is made applicable to all Primary Societies

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)

CC. (1) 67225 – 1983 Dt 3 – 12 – 1983 Disposal of Old, Obsolete and damaged stock in Consumer Coops – reconstitution of Committee

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

19-1981 Foreign Tours of Chairman-Chief Executive-Directors of Coop Societies – Prior sanction of Govt is needed

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 

14 – 1980 Summary of Defects furnished by the Auditors – Follow up action from the Administrative Wing – instructions

6 – 1980 Audit – Estimation of Bad and Doubtful Debts – Break up value of Shares – Further instructions

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 

52 – 1979 KSR – Rule 144 – Foreign Service of Dept Staff – Direction to remit the amount payable to Govt in time

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

16 – 1979 Direction not to appoint the Inspectors who had worked as Administrators of a Society as Auditor of that same Society

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 

31 – 1978 Audit – Estimation of Bad & Doubtful Debts and Other Assets of Primary Coop Societies and Central Banks 

21 – 1978 Furnishing of Audit Certificate to other Depts. – Directions

61 – 1977 Wholesale Consumer Stores – Annual Stock Verification – Direction NOT to adjust the deficit in ONE year with the excess in the coming year 

43 – 1977 Audit Fees and Cost – Preparation of DCB Statement – Directions

39 – 1977 Utilisation of Godowns – Furnishing of details in the Audit Note – Instructions

38 – 1977 Audit of Coop Societies under Liquidation – the A E L Auditor has to audit the unaudited Pre Liquidation period modifying Circular No 89 – 1976 

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 

83 – 1976 Wholesale Consumer Stores – Half Yearly and Yearly Stock Verification – Duties of Stock Verification Officers

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

ADL (2) 49294 – 75 – D. Dis Dt. 1-8-1976 Audit of Coop Societies where records of a particular period not available – Proceedure to be followed

G O (Rt) 3630 – 1975 – AD Dt. 26 – 12 – 1975 Audit of Coop institutions – non-availability of records – Procedure to be adopted 

105 – 1975 Permission to give financial assistance to Libraries from Common Good Fund 

103 – 1975 Audit – Creation of adequate Reserve to cover the full amount of Bad & Doubtful Debts and Other Assets 

102 – 1975 Audit – Discussion on Audit Report in the Board Meeting and General Body Meeting – Participation of Dept. Staff 

101 – 1975 Audit – Charging of Depreciation on assets acquired utilising General Funds – Instructions 

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

71 – 1975 Audit – Direction to Auditors to prepare a statement of showing the Loan,Grant etc received by society

69 – 1975 Direction to reject application for financial assistance from societies having Audit pendancy

62 – 1975 Audit – Furnishing of information to Audit Wing regarding Circulars orders etc – Instructions

52 – 1975 Audit – Concurrent auditors appointed under Rule 156 KSR Part I – Headquarters – Directions

48 – 1975 Audit of Accounts of Societies under Liquidation 

47 – 1975 Audit – Summary of Defects – Follow up action in the Administrative Wing – Instructions

45 – 1975 Audit of Accounts of Coop Societies by Concurrent Auditors appointed under Rules 156 Part I KSR – Instructions

42 – 1975 Appropriation of Net Profit – Creation of Reserve Fund – Clarification

38 – 1 975 Dormant Societies – Direction to recommend Winding up if records are not fully available for Audit

21 – 1975 Time Limit for submission of Audit Report on completion of Audit 

19 – 1975 Audit – Checking of Accounts by Auditors – Dated initials to be put in token of having checked 

16 – 1975 Audit partly completed by an Auditor at the time of transfer – Furnishing of information to his successor – Directions

57 – 1974 Audit Certificate – Direction to give a copy to concerned Administrative Dept also

56 – 1974 Audit of Coop Societies – Audit held up for want of records – Clearance of Arrears – Instructions

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

10054 – CE 2 – 74 – AD Dt. 15 – 5 – 1974 Audit – Non availability of records – Proceedure to be adopted 

41 – 1973 Godowns – Assessment of Utilisation of Storage capacity at the time of Audit – Instructions

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 Calculation of Depreciation 

9 – 1972 E P F and Gratuity – Enforcement – Direction to Auditors to keep Reserve in the Final Accounts for it 

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

ACD. INSP. 1631 – F. 15 – 71 – 2 DT. 7 – 10 – 1971 Estimation of Bad and Doubtful Debts of Central Coop banks – Guidelines

58 – 1970 Issue of Audit Certificates – mandatory provisions in the Rules

57 – 1970 Accrued Interest pending Collection – Directions

42 – 1970 Direction to use the money of Coop Society in accordance with Act, Rule and Bye Law of Society 

38 – 1970 Valuation of Govt. Securities – Consider every Depreciation and reject every Appreciation in the Valuation

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

1 – 1969 Audit – Preparation of Final Accounts of Coop Societies coming under the purview of B R Act 1949

Letter No ADL (5) 10744 – 1989 Dt. 8 – 6 1989 Audit report submitted by Auditors who transferred to other District – Rectification – Guidelines

27 – 1968 Preparation of Summary of Defects – Directions

ADL (3) 32455 – 64 Dt. 3 – 8 – 1965 Audit – Assessment of Bad and Doubtful Debts and other assets – Criteria

No ADL (3) 45416 – 64 Dt. 27 – 10 – 1964 Audit Memorandum – Audit of Accounts of Wholesale Consumer Stores