Circulars of Director of Coop Audit

FOR CIRCULARS ON AUDIT ISSUED BY RCS – Please click here

4 – 2024 Auditing in IT Environment – Special Drive in Primary Agricultural Credit Cooperative Societies – Guidelines and Proforma

3 – 2024 Audit of Land Development Coop Societies – Records to be maintained and Accounting practices to be followed

2 – 2024 Coop Audit – Maintenance of Compliance Register – Guidelines.

1 – 2024 Kerala Bank – Preparation of Administrative Audit Report – Guidelines

5 – 2023 Team Audit – Audit Matrix – Direction to include all relevant questions

4 – 2023 Audit – Instances of irregularities with Loans and embezzlement of Cash – Effective checking – Guidelines

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

E (1) 172 – 2023 Dt. 24 – 5 – 2023 Audit – Responsibility and Punctuality of Auditors – Guidelines

D (3) 1546 – 2022 Dt. 8 – 5 – 2023 Audit – Creation of Reserve for Overdue Interest – Guidelines

2 – 2023 Audit Directorate – Guidance Note for Auditors on communication with Societies

2 – 2023 Coop Audit – Communication – Guidelines ( Malayalam )

1 – 2023 Audit Directorate – Implementation of Team Audit – Guidelines

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

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

No. E (2) 371 – 2022 Dt. 17 – 3 – 2022 KSR Part I Rule 156 posts – Continuous Sanction of Concurrent Auditors- Application – Guidelines

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

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

Co-Op – B1 – 158 – 2020 – Coop Dt. 9 – 12 – 2020 Amendment to KCS Rules

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

AD (4) 3012 – 2019 Dt. 3-6-2019 Audit of Revived Dairy Coop Societies – Proceedure to be followed.

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

1-2017 Audit – Issue of Audit Certificate – Powers

M R F – Direction to revise the excess amount collected, during the next Audit

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

1 – 2015 Audit of PACS – Banks – Overdue Loans and Interest – Creation of Reserve – Revised Guidelines

1 – 2014 Arrear Audit – Audit by Retired Auditors – Distribution of remuneration

15 – 2013 Arrear Audit of APCOS – Further Directions

14 – 2013 Arrear Audit of APCOS – Directions

13 – 2013 Verification of Gold Loans – Directions

12 – 2013 Member Relief Fund – Directions

10 – 2013 Deposits of Excess Funds outside Coop Sector – Guidelines

9 – 2013 Dormant Coop Societies – Inclusion in the list of RNA – Guidelines

8 – 2013 Direction to maintain Suspense Assets and Suspense Liability Register

7 – 2013 Proceedure for collecting Confirmation Certificate on Deposits – Directions

6 – 2013 Team Audit – Guidelines

5 – 2013 Defects noticed during Audit – Direction to bring it to the note of Director Board

4-2013 Camp Audit – Guidelines

3 – 2013 Audit of APCOS – Directions

2 – 2013 Direction to maintain Audit Chart and Other registers

1 – 2013 Verification of Stock – Directions

2 – 2012 Distribution of Audit Manual -Directions

1 – 2012 Kerala Coop Welfare Fund – Subscription – Directions

5 – 2011 Revised rates of Audit Fess – Date of effect – Directions

66 – 10 – Fin Dt 12 – 7 – 2010 T A limits for retired Govt Servants when summoned to give evidence before Courts

3 – 2010 Powers and Duties of Auditors of MILMA and other Milk societies

2 – 2010 K S R Part I Rule 156 – Continuous Sanction of the post of Concurrent Auditor

1 – 2010 Preparation and submission of Audit Certificate and Audit Memorandum

Audit of Information System – Guidelines