Transcript Document

PÀ£ÁðlPÀ
¸ÀPÁðgÀ
DEPARTMENT
OF CO-OPERATIVE AUDIT
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á E¯ÁSÉ
Annual Report for the year
2004-2005
2004-2005 £Éà ¸Á°£À
ªÁ¶ðPÀ ªÀgÀ¢
1.1 ¥ÀjZÀAiÀÄ:
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À
¸ÀévÀAvÀæ, ¤µÀàPÀë ºÁUÀÆ
±Á¸À£À§zÀÞ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÁV
¸ÁªÀðd¤PÀ
¯ÉPÀÌ¥ÀvÀæ
¸À«ÄwAiÀÄ ²¥sÁgÀ¹ì£À ªÉÄÃgÉUÉ
¸ÀºÀPÁgÀ
¸ÀAWÀUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á E¯ÁSÉAiÀÄÄ
¸ÀºÀPÁgÀ E¯ÁSɬÄAzÀ 1997gÀ°è
¨ÉÃ¥ÀðlÄÖ C¹ÛvÀéPÉÌ §AzÀÄ,
MAzÀÄ ¥ÀæªÀÄÄR E¯ÁSÉAiÀiÁV
PÁAiÀÄ𠤪Àð»¸ÀÄwÛzÉ.
1.1 Introduction:
Consequent
upon
the
recommendation of the Public
Accounts Committee the Department
of Cooperative Audit has come into
existence
as
an
independent
department in the year 1977, after its
bifurcation
from
Cooperation
Department by means of a statute
with the objective of ensuring free,
fair and independent statutory audit
of all cooperative institutions in the
state, and is functioning as a major
department.
1.2 E¯ÁSÉAiÀÄ ¥ÀæªÀÄÄR PÁAiÀÄðUÀ¼ÀÄ:
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÉÄÝ 1959 gÀ PÀ®A
63
gÀ°è ¸ÀÆa¹gÀĪÀAvÉ J¯Áè ¸ÀºÀPÁgÀ
¸ÀAWÀUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß
ªÀµÀðPÉÆ̪ÉÄäAiÀiÁzÀgÀÆ
¤ªÀð»¸ÀĪÀÅzÀÄ
E¯ÁSÉAiÀÄ ¥ÀæªÀÄÄR PÀvÀðªÀåªÁVgÀÄvÀÛzÉ.
E¯ÁSÉAiÀÄÄ
¥Àæw
ªÀµÀð
¸ÀºÀPÁgÀ
¸ÀAWÀUÀ¼À ¸ÀPÁ°PÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÁV
ªÉÊAiÀÄQÛPÀ
ªÁ¶ðPÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
PÁAiÀÄðPÀæªÀÄUÀ¼À£ÀÄß
gÀƦ¸ÀÄwÛzÉ.
ªÀµÀðzÀ ªÉÆzÀ® JgÀqÀÄ vÉæöʪÀiÁ¹PÀUÀ¼À°è
DzÁAiÀÄ vÉjUÉ PÁAiÉÄÝ PÀ®A 44 J© ªÁå¦ÛAiÀÄ
ºÁUÀÆ ¨ÁåAQAUï gÉUÀÆå¯ÉõÀ£ï PÁAiÉÄÝ, 1949
gÀ ªÁå¦ÛUÉ
M¼À¥ÀqÀĪÀ ºÁUÀÆ EvÀgÉ
¥ÀæªÀÄÄR
¸ÀA¸ÉÜUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß
¥ÀÆgÉʸÀ¯ÁUÀÄwÛzÉ
ºÁUÀÆ J¯Áè ¸ÀºÀPÁgÀ
¸ÀA¸ÉÜUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß
ªÁ¶ðPÀ ¯ÉPÀÌ¥Àj ±ÉÆÃzsÀ£Á PÁAiÀÄðPÀæªÀÄzÀAvÉ
¥ÀÆgÉʸÀ¯ÁUÀÄwÛzÉ.
1.2 Important functions of the
Department:
As per Section 63 of Karnataka Cooperative Societies Act 1959,
the main
function of the department is to
conduct
audit of accounts of all Cooperative
Institutions at least once in a year,
The Department prepares an individual
annual audit programmes every year to
ensure timely audit of all the cooperative
institutions. Audit of key institutions which
come under the purview of section 44 AB of
Income Tax Act, Banking Regulation Act
1949 and all other key institutions are taken
up during the first two quarters of the year.
All the co-operative institutions are being
audited according to the Annual Audit
Programmes.


1.3 E¯ÁSɬÄAzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ¤ªÀð»¸À¯ÁzÀ
J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½AzÀ ¸ÀPÁðgÀªÀÅ
C£ÀĪÉÆâ¹zÀ
zÀgÀzÀ°è
J¯Áè
¸ÀºÀPÁgÀ
¸ÀAWÀUÀ½AzÀ ¥Àæw ªÀµÀðªÀÇ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
±ÀĮ̪À£ÀÄß ªÀ¸ÀÆ° ªÀiÁqÀ¯ÁUÀÄwÛzÉ.
¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À CAwªÀÄ ªÀÄvÀÄÛ ¸ÀªÀĪÀwð
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ PÀ£ÁðlPÀ £ÁUÀjÃPÀ ¸ÉêÁ
¤AiÀĪÀiÁªÀ½UÀ¼À ¤AiÀĪÀÄ 441 gÀAvÉ, E¯ÁSÁ
C¢üPÁj/¹§âA¢AiÀÄ ¸ÉêÉAiÀÄ£ÀÄß ¥ÀqÉ¢gÀĪÀ ¸ÀºÀPÁgÀ
¸ÀA¸ÉÜUÀ½AzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀѪÀ£ÀÄß ªÀ¸ÀÆ°
ªÀiÁqÀ¯ÁUÀÄwÛzÉ.
1.4 C. ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ ªÁå¦Û:

¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄÄ ¸ÀĹÛ
¸Á®UÀ¼ÀÄ EzÀÝ°è CªÀÅUÀ¼À ¥ÀjÃPÉë, £ÀUÀzÀÄ ²®ÄÌ
ªÀÄvÀÄÛ ¨sÀzÀævÉUÀ¼À ¥Àj²Ã®£É, D¹ÛUÀ¼À ªÀÄvÀÄÛ
dªÁ¨ÁÝjUÀ¼À
ªÀiË°åÃPÀgÀt,
¸ÀAWÀzÀ
PÁAiÀÄð
ZÀlĪÀnPÉUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAWÀzÀ E¤ßvÀgÉ ¤UÀ¢vÀ
«ªÀgÀUÀ¼À ¥ÀjÃPÉëAiÀÄ£ÀÄß M¼ÀUÉÆArgÀÄvÀÛzÉ.
 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄÄ;
C) oÉêÀtÂzÁgÀgÀ, ¸Á® ¤ÃrzÀªÀgÀ ªÀÄvÀÄÛ ¸Á® ¥ÀqÉzÀªÀgÀ
¯ÉPÀÌzÀ°ègÀĪÀ ²®ÄÌUÀ¼À ¥Àj²Ã®£É,
D) DyðPÀ vÀ:SÉÛUÀ¼À ¥ÀjÃPÉë ,
E) ¯Á¨sÀ, ºÁ¤UÀ¼À zÀÈrüÃPÀgÀt EvÁå¢UÀ¼À£ÀÄß ¸ÀºÀ
M¼ÀUÉÆArgÀÄvÀÛzÉ.
F) DqÀ½vÀ ªÀÄAqÀ½ ¸ÀzÀ¸ÀågÀÄUÀ¼ÀÄ ¸ÀAWÀzÉÆA¢UÉ
ªÀiÁrgÀĪÀ
1.13 The department is collecting Audit fee, at the
rates approved by the Government from every
Cooperative Institution audited.
Cooperative Institutions , which have availed the
services of officers/ officials, under Rule 441 of
Karnataka Civil Service Rules, audit cost is being
collected from such institutions for conducting
concurrent and final audit.
1.4 A. Scope of Co-operative Audit:
The cooperative audit includes an examination of
over due debts, if any, the verification of the cash
balance and securities, valuation of the assets and
liabilities and an examination of the working and
other prescribed particulars of the society.
 The scope of co-operative audit also includes;
a. Verification of the balances at the credit
of the depositors, creditors and the debtors,
b. An examination of the statement of accounts,
c. Certification of Profit / Loss etc.
d. An examination of the transactions of the
members of the managing committee,
D. PÀ£ÁðlPÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÉÄÝ 1959 ºÁUÀÆ
¤AiÀĪÀÄUÀ¼ÀÄ 1960 gÀrAiÀÄ°è ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á E¯ÁSÉAiÀÄ ¤zÉÃð±ÀPÀgÀÄ, F PɼÀUÉ
£ÀªÀÄÆ¢¸À¯ÁzÀ C¢üPÁgÀ ªÀÄvÀÄÛ ºÉÆuÉUÁjPÉUÀ¼À£ÀÄß
ºÉÆA¢gÀÄvÁÛgÉ:
C¢üPÁgÀUÀ¼ÀÄ:
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
¤zÉÃð±ÀPÀgÀÄ J¯Áè
ªÉüÉAiÀÄ°è, ¸ÀA¸ÉÜAiÀÄ J¯Áè
¯ÉPÀÌ¥ÀĸÀÛPÀUÀ¼À£ÀÄß,
zÁR¯ÁwUÀ¼À£ÀÄß, £ÀUÀzÀÄ, ¨sÀzÀævÉUÀ¼ÀÄ,
EvÁå¢UÀ¼À£ÀÄß
¥Àj²Ã°¸À®Ä ªÀÄvÀÄÛ CªÀÅUÀ¼À£ÀÄß ¥Àj²Ã®£ÉUÉ ºÁdgÀÄ
¥Àr¸ÀĪÀAvÉ “¸ÀªÀģÀiÁqÀ®Ä C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ.
 ¸ÀA¸ÉÜAiÀÄ ªÀåªÀºÁgÀ, PÁAiÀÄð ZÀlĪÀnPÉUÀ½UÉ
¸ÀA§A¢ü¹zÀAvÉ
ªÀiÁ»wUÀ¼À£ÀÄß,
DyðPÀ
vÀ:SÉÛUÀ¼À£ÀÄß
ªÀÄvÀÄÛ CªÀ±Àå«gÀĪÀ EvÀgÉà vÀ:SÉÛUÀ¼À£ÀÄß ºÁdgÀÄ
¥Àr¸ÀĪÀAvÉ ¥ÀæwAiÉÆAzÀÄ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÉ
¤zÉÃð±À£À ¤ÃqÀĪÀ C¢üPÁgÀªÀ£ÀÄß ¤zÉÃð±ÀPÀgÀÄ
ºÉÆA¢gÀÄvÁÛgÉ.
zÁR¯ÁwUÀ¼À ºÁUÀÆ ¸ÀA§A¢üvÀ ªÀåQÛUÀ¼À
¥ÀjÃPÉë £ÀAvÀgÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á DPÉëÃ¥ÀuÉAiÀÄ£ÀÄß
vÉUÉzÀĺÁPÀ®Ä CxÀªÁ ¹ÜjÃPÀj¸À®Ä DzÉñÀ ¤ÃqÀĪÀ
B. The powers and responsibilities of
the Director of Cooperative Audit as
envisaged under the Karnataka Cooperative Societies Act 1959 and Rules
1960 are as follows;
Powers:
The Director of Co-operative Audit has at
all times have access to all the books of
accounts, Documents, Cash, Securities etc.,
and may issue summons to produce the
same.
The Director may call upon any
cooperative institution to furnish such
information with regard to the transaction
and working of the society and to furnish
financial statements and such other
statements.
 The Director may order for deletion or
confirmation of the audit objection after
examining the documents and the person
concerned.
gÁdå ¸ÀPÁðgÀªÀÅ CªÀ±ÀåªÉ¤¹zÀ°è, ªÀÄgÀÄ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ DzÉò¸À§ºÀÄzÁVzÀÄÝ,
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ C£ÀéAiÀĪÁUÀĪÀ PÁAiÉÄÝ
ªÀÄvÀÄÛ
¤AiÀĪÀÄUÀ¼ÀÄ ªÀÄgÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÀÆ
C£Àé¬Ä¸ÀÄvÀÛªÉ.
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è£À
¯ÉÆÃ¥ÀzÉÆõÀUÀ¼À£ÀÄß
ªÀÄÄA¢£À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è C¼ÀªÀr¸ÀĪÀ
¸À®ÄªÁV, AiÀiÁªÀÅzÉà ¸ÀºÀPÁgÀ ¸ÀAWÀzÀ,
AiÀiÁªÀÅzÉÃ
¸Á°£À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁVgÀĪÀ
¯ÉPÀÌ¥ÀĸÀÛPÀ
UÀ¼À£ÀÄß ªÀÄgÀÄ ¥ÀjÃQë¸À®Ä CxÀªÁ ¥Àj²Ã°¸À®Ä
¸ÀºÀPÁgÀ
¸ÀAWÀUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
¤zÉÃð±ÀPÀgÀÄ
C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ.
¸ÀºÀPÁgÀ ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQ EgÀĪÀ
ªÉƧ®UÀ£ÀÄß, ¨ÁQ d«ÄãÀÄ PÀAzÁAiÀÄ
ªÀ¸ÀÆ°¸ÀĪÀ jÃwAiÀÄ°èAiÉÄà ªÀ¸ÀÆ°¸À®Ä
¤zÉÃð±ÀPÀgÀÄ ¥ÀæªÀiÁt ¥ÀvÀæªÀ£ÀÄß
¤ÃqÀ§ºÀÄzÁVgÀÄvÀÛzÉ.
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ
¸ÀA§A¢ü¹zÀAvÉ
GzÀ㫸ÀĪÀ
«µÀAiÀÄUÀ½UÉ C£Àé¬Ä¸ÀĪÀAvÉ, PÁAiÉÄÝ PÀ®A
109(3) ªÀÄvÀÄÛ (9) gÀr C¥ÀgÁzsÀªÉ¸ÀUÀĪÀ
The State Government if necessary may order
for re-audit. The provisions of the Act
and
Rules applicable to the audit shall also apply to
such re-audit.
 The Director has the power to re-examine or
to re-verify the audited accounts of any cooperative society pertaining to any year and to
incorporate the lapses in the next audit report.
He is empowered to issue certificate to
recover the sums due from a co-operative
society to the government in the same
manner
as arrears of land revenue.
He has the power to accord sanctions to
prosecute a person who has committed an
offence under section 109(3) and (9) of the Act
in respect of matters arising out of audit.
 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À DyðPÀ vÀ:SÉÛUÀ¼À°è
AiÀiÁªÀÅzÁzÀgÀÆ ªÀiÁ¥ÁðqÀÄ EzÀÝ°è, F ªÀiÁ¥ÁðqÀÄ
ªÀiÁqÀ®Ä ¤zÉÃð±ÀPÀgÀÄ C¢üPÁgÀªÀ£ÀÄß
ºÉÆA¢gÀÄvÁÛgÉ. CAvÀºÀ ªÀiÁ¥ÁðqÀÄ CAwªÀÄ ºÁUÀÆ
¸ÀºÀPÁgÀ ¸ÀAWÀPÉÌ CªÀ±Àå
¥Á®¤ÃAiÀĪÁVgÀÄvÀÛzÉ.
gÁdå ¸ÀPÁðgÀzÀ ¥ÀƪÁð£ÀĪÀÄwAiÉÆA¢UÉ,
¯ÉPÀÌ¥Àj ±ÉÆÃzsÀ£Á ±ÀÄ®ÌzÀ ¥ÀæªÀiÁtªÀ£ÀÄß
¤UÀ¢¥Àr¸À®Ä ¤zÉÃð±ÀPÀgÀÄ C¢üPÁgÀ
ºÉÆA¢gÀÄvÁÛgÉ.
 ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQEgÀĪÀ ¯ÉPÀÌ¥Àj
±ÉÆÃzsÀ£Á ±ÀÄ®Ì/ªÉZÀѪÀ£ÀÄß ¸ÀA§AzsÀ¥ÀlÖ
DyðPÀ £ÉgÀªÀŤÃqÀĪÀ¸ÀA¸ÉÜUÉ ¥ÁªÀw¸À®Ä
¤zÉÃð±ÀPÀgÀÄ ¸ÀÆa¸À§ºÀÄzÁVzÉ.
 C¢üPÁj CxÀªÁ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É £ÀqɸÀĪÀ
ªÀåQÛAiÀÄÄ ¸ÀAWÀzÀ CAvÀºÀ ¥ÀĸÀÛPÀUÀ¼ÀÄ
CxÀªÁ D¹ÛAiÀÄ£ÀÄß ¤UÀ¢vÀ jÃwAiÀÄ°è ªÀÄvÀÄÛ
CªÀ¢üAiÀĪÀgÉUÉ vÀ£Àß ªÀ±ÀPÉÌvÉUÉzÀÄPÉƼÀî®Ä
ªÀÄvÀÄÛ ªÀ±ÀzÀ°èlÄÖ PÉƼÀî®Ä C¢üPÁgÀªÀ£ÀÄß
In addition he also has the power to
make modifications, if any, in the
statement of accounts, which shall be
final and binding on the society.
 Director, with the previous approval of
the State Government, has the power to fix
the scale of audit fee.
Director may call upon the financing bank
of the concerned co-operative society to
remit the outstanding amount of audit fee /
audit cost to the Government.
An officer or person conducting the audit
has got power to seize and impound such
books or property in such manner and for
such period as may be prescribed.
E ºÉÆuÉUÁjPÉUÀ¼ÀÄ:
¥ÀæwAiÉÆAzÀÄ
¸ÀºÀPÁgÀ
¸ÀAWÀzÀ
¯ÉPÀÌ¥Àj
±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß PÀ¤µÀÖ ¥ÀPÀë
ªÀµÀðPÉÆÌAzÁªÀwðAiÀiÁzÀgÀÆ
£ÀqɸÀÄ ªÀÅzÀÄ ¤zÉÃð±ÀPÀgÀ
dªÁ¨ÁÝjAiÀiÁVgÀÄ vÀÛzÉ.
 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
ªÀgÀ¢UÀ¼À£ÀÄß
¸ÀºÀPÁgÀ
¸ÀAWÀPÉÌ,
¸ÀA§A¢ü¹zÀ
ªÀjUÉ
PÀ¼ÀÄ»¸À®Ä
ºÁUÀÆ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ
¥sÀ°vÁA±ÀªÀ£ÀÄß
w½¸À®Ä
§zÀÞgÁVgÀÄvÁÛgÉ.
 ¸ÀªÀð¸ÀzÀ¸ÀågÀ
¸À¨sÉAiÀÄ
w¼ÀĪÀ½PÉ ¥ÀvÀæ
ºÁUÀÆ
ªÀiÁ»wUÀ¼À£ÀÄß
¥ÀqÉAiÀÄ®Ä
C Responsibilities:
It is the responsibility of the
Director of Co-operative Audit, to
audit the accounts of every
cooperative society at least once
in a year.
The Director of Cooperative
Audit has to send the copies of the
audit report and to communicate
the result of Audit to the society
and to the concerned authorities.
He has the right to receive all
notices and communications
relating to the Annual General
Meeting and to attend the same.
1.5 DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢:
1.5 Administration and Establishment:
E¯ÁSÉUÉ
ªÀÄAdÆgÁzÀ
MlÄÖ
ºÀÄzÉÝUÀ¼À ¸ÀASÉå 1918 EzÀÄÝ,
CªÀÅUÀ¼À°è
1,573
SÁAiÀÄA
ºÀÄzÉÝUÀ¼ÀÄ
ªÀÄvÀÄÛ
PÀ£ÁðlPÀ
£ÁUÀjÃPÀ
¸ÉêÁ
¤AiÀĪÀÄUÀ¼À
¤AiÀĪÀÄ 441 gÀ£ÀéAiÀÄ ¸ÀÈf¸À¯ÁzÀ 345
vÁvÁÌ°PÀ ºÀÄzÉÝUÀ¼ÁVªÉ. ««zsÀ ºÀÄzÉÝ
UÀ¼À°ègÀĪÀ 13 ªÀÄA¢ E¯ÁSÉAiÀÄ ««zsÀ
ªÀÈAzÀzÀ C¢üPÁj / £ËPÀgÀgÀÄUÀ¼ÀÄ
¨ÉÃgÉ E¯ÁSÉ ºÁUÀÆ ¸ÀA¸ÉÜUÀ¼À°è
¤AiÉÆÃd£É
ªÉÄïÉ
PÁAiÀÄð
¤ªÀð»¸ÀÄwÛzÁÝgÉ. ¢£ÁAPÀ 31.12.2004
gÀAzÀÄ MlÄÖ 700 ««zsÀ ªÀUÀðzÀ
ºÀÄzÉÝUÀ¼ÀÄ SÁ° EgÀÄvÀÛªÉ. ¹§âA¢AiÀÄ
ªÀUÁðªÁgÀÄ
ºÀÄzÉÝ
UÀ¼À
«ªÀgÀUÀ¼À£ÀÄß DqÀ½vÀ ªÀåªÀ¸ÉÜAiÀÄ
The Department has a
sanctioned strength of 1918, of
which 1573 are permanent posts,
345 are temporary posts sanctioned
under rule 441 of Karnataka Civil
Service Rules. 13 personnel of
different cadres of the department
are working on deputation in other
government departments. As on
31.12.2004, 700 posts of different
cadres are remaining vacant. Cadre
wise details are furnished after
flowchart of Administrative setup.
ADMINISTRATIVE SETUP /
ªÀåªÀ¸ÉÜ
DqÀ½vÀ
HEAD OF THE DEPARTMENT
DIRECTOR/
¤zÉðñÀPÀgÀÄ
HEAD OFFICE/‘ÙӁ
·Ðõ
/ G¥À
¤zÉðñÀPÀgÀÄ
DEPUTY DIRECTOR
(27 DISTRICTS)
dAn
¤zÉðñÀPÀgÀÄ
JD(EST)/
(DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢)
JD(AUDIT)/
dAn ¤zÉðñÀPÀgÀÄ
(¯É¥À)
ASSISTANT DIRECTOR/
¸ÀºÁAiÀÄPÀ ¤zÉðñÀPÀgÀÄ
(50 SUBDIVISIONS)
DD(EST)/
G¥À ¤zÉðñÀPÀgÀÄ
(DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢)
DD(AUDIT)/
G¥À
¤zÉðñÀPÀgÀÄ (¯É¥À)
‘ЁÙÓ§
JD(CELL)/
dAn
¤zÉðñÀPÀgÀÄ(vÀ¥ÀW
À)
DD(CELL)/
G¥À
¤zÉðñÀPÀgÀÄ(vÀ¥ÀWÀ)
SENIOR AUDITOR/
»jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ
(125 TALUKS)
AUDIT STAFF
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
¹§âA¢
ADA(EST)/
¸À¤(¹§âA¢)
SUB STAFF
C¢üãÀ ¹§âA¢
ADA (A /C)/
¸À¤(¯ÉPÀÌ)
SUB STAFF
C¢üãÀ ¹§âA¢
ADA (AUDIT)/
¸À¤(¯É¥À)
SUB STAFF
C¢üãÀ ¹§âA¢
ADA (AUDIT FEE)/
¸À¤(¯É¥À ±ÀÄ®Ì)
SUB STAFF
C¢üãÀ ¹§âA¢
ADA(Cell 1)/
¸À¤ (vÀ¥ÀWÀ-1)
SUB STAFF
C¢üãÀ ¹§âA¢
ADA(Cell 2)/
¸À¤ (vÀ¥ÀWÀ-2)
SUB STAFF
C¢üãÀ ¹§âA¢
CADRE WISE DETAILS ARE AS FOLLOWS /
¹§âA¢AiÀÄ ªÀUÁðªÁgÀÄ ºÀÄzÉÝUÀ¼À «ªÀgÀ F PɼÀV£ÀAwgÀÄvÀÛzÉ.
Sl.no
‘Ðõ.ÊЕ
.
Sanctioned
Posts/
Filled
Posts/¨sÀwð
Vacant Posts/
01
01
-
06
04
02
63
53
10
¸ÀºÁAiÀÄPÀ ¤zÉðñÀPÀgÀÄ
158
90
68
»jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ
485
312
173
580
249
331
Cadre Wise/ªÀÈAzÀ
ªÀÄAdÆgÁzÀ
ºÀÄzÉÝUÀ¼ÀÄ
SÁ°
1.
Director/ ¤zÉðñÀPÀgÀÄ
2.
Joint Director/
3.
Deputy Director /
4.
Assistant Director /
5.
Senior Auditor /
6.
Auditor /
7.
FDA/
¥ÀæxÀªÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ
167
139
28
8.
SDA/
¢éwÃAiÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ
81
78
03
9.
Stenographer /
08
07
01
10.
Typist/
85
60
25
11.
Driver /
18
10
08
12.
Daffedar /
06
03
03
13.
Peon /
260
212
48
1918
1218
700
dAn ¤zÉðñÀPÀgÀÄ
G¥À ¤zÉðñÀPÀgÀÄ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ
²ÃWÀæ°¦UÁgÀgÀÄ
¨ÉgÀ¼ÀZÀÄÑUÁgÀgÀÄ
ªÁºÀ£À ZÁ®PÀgÀÄ
zÀ¥sÉÃzÁgÀgÀÄ
r zÀeÉð £ËPÀgÀgÀÄ
Total/MlÄÖ
1.6 ¹§âA¢ vÀgÀ¨ÉÃw :
1.6 Training :
E¯ÁSÉAiÀÄ 236 ªÀÄA¢ ««zsÀ ªÀUÀðUÀ¼À
C¢üPÁj ºÁUÀÆ ¹§âA¢ ªÀUÀðzÀªÀjUÉ
gÁ¶ÖçÃAiÀÄ
PÀȶ
ªÀÄvÀÄÛ
UÁææ«ÄÃuÁ©üªÀÈ¢Ý ¨ÁåAPï ¤AiÀÄ«ÄvÀ,
¨ÉAUÀ¼ÀÆgÀÄ,
gÀªÀgÀ
¸ÀºÀAiÉÆÃUÀzÉÆA¢UÉ,
f¯Áè PÉÃAzÀæ
¸ÀºÀPÁgÀ ¨ÁåAPÀÄUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É
PÀÄjvÀAvÉ vÀgÀ¨ÉÃw ¤ÃqÀ¯ÁVzÉ.
236 officers and Officials of the
department are being deputed for
training with regard to audit of District
Central
Cooperative
Banks
in
co-ordination with the National
Agricultural and Rural Development
Bank Ltd., Bangalore at various
centers.
1.7 ºÀtPÁ¸ÀÄ ªÀÄvÀÄÛ DAiÀĪÀåAiÀÄ :
1.7 Finance and Budget :
F E¯ÁSÉAiÀÄ°è£À ªÉZÀÑUÀ¼ÀÄ ¯ÉPÀÌ ²Ã¶ðPÉ “2425 ¸ÀºÀPÁgÀ - 101 - ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É – 01 - ¹§âA¢ (AiÉÆÃd£ÉÃvÀgÀ)”
CrAiÀÄ°è ¨sÀj¸À¯ÁUÀÄwÛzÉ.
PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è AiÉÆÃd£ÉÃvÀgÀ
ªÀÄvÀÄÛ AiÉÆÃd£Á ªÉZÀÑUÀ¼ÀrAiÀÄ°è ºÁUÀÆ DyðPÀ
ªÀµÀð 2004-2005gÀ°è (r¸ÉA§gï-04gÀ ªÀjV£À ¸ÀªÀÄ£ÀéAiÀÄ
¥ÀƪÀð) ªÀiÁzÀ¯ÁzÀ ªÉZÀÑUÀ¼À «ªÀgÀ F PɼÀV£ÀAwzÉ.
The expenditure of this department is being
met under Non-plan under Head of A/c ”2425Co - operation - 101 - Co - operative Audit-01Establishment (Non-plan)”.
Details of expenditure of the past three years
under Non-plan and Plan scheme along with the
expenditure of the financial year 2004-2005 ( up
to Dec 2004 ) is furnished here under.
gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs)
Non-Plan / AiÉÆÃd£ÉÃvÀgÀ
Sl.No.
PÀæ.¸ÀA.
Year / ªÀµÀð
01.
Plan / AiÉÆÃd£É
Budget Provision/
§eÉmï CªÀPÁ±À
Expenditure/
ªÉZÀÑ
Budget Provision/
§eÉmï CªÀPÁ±À
Expenditure/
ªÉZÀÑ
2001-2002
1,663.55
1,598.67
22.04
15.84
02.
2002-2003
1,662.92
1,526.86
20.20
19.10
03.
2003-2004
1,640.32
1649.86
23.33
23.38
04.
2004-2005
1,634.91
1314.75*
23.94
18.60*
* r¸ÉA§gï 2004 gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄ ¥ÀƪÀð vÁvÁÌ°PÀ ªÉZÀÑ
* Provisional Expenditure up to December 2004 before reconciliation.
1.8 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É :
1.8 Audit:
ªÀĺÀvÀézÀ ¸ÁzsÀ£É:
Significant achievement:
E¯ÁSÉAiÀÄ
ªÀiÁ£ÀªÀ
¸ÀA¥À£ÀÆ䮪ÀÅ
¤gÀAvÀgÀªÁV
In spite of depleting man power of the department
E½ªÀÄÄRªÁUÀÄwÛzÁÝUÀÆå 2003-04£Éà ¸Á°£À°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ
22,411 Cooperative societies have been audited in the year
EgÀĪÀ MlÄÖ 31877 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¥ÉÊQ 22411 ¸ÀºÀPÁgÀ
2003-2004 out of 31,877 Co-operative societies for audit.
The number of societies audited has continued to increase
¸ÀAWÀUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É
PÉÊUÉƼÀî¯ÁVgÀÄvÀÛzÉ.
and has risen to 22,411 as compared to 20,115 during
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁzÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå 2002-2003£ÉÃ
2002-2003.
¸Á°£À 20115 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½UÉ ºÉÆð¹zÀ°è 22411 UÀ½UÉ
As large number of vacancies in the cadre of Senior auditor
KjPÉAiÀiÁVgÀÄvÀÛzÉ.
and Auditor has resulted in non coverage of audit of all the
»jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ, ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÉaÑ£À ¸ÀASÉåAiÀÄ
societies.
ºÀÄzÉÝUÀ¼ÀÄ SÁ° EzÀÄÝzÀjAzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ EgÀĪÀ J¯Áè
Progress of audit for the last four years including the
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß PÉÊUÉƼÀî®Ä
current year is as follows:
¸ÁzsÀåªÁVgÀĪÀÅ¢®è.
¥Àæ¸ÀPÀÛ ªÀµÀðªÀÇ ¸ÉÃjzÀAvÉ
ªÀµÀðUÀ¼À
Year/ªÀµÀðPÀ¼ÉzÀ £Á®ÄÌ No.of
Sl No:
Co-op Societies for
No of Co-op
Balance/
Percentage/
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
¥ÀæUÀw
«ªÀgÀUÀ¼ÀÄ
F
PɼÀPÀAqÀAwgÀÄvÀÛªÉ.
audit
/
¯ÉPÀÌ¥Àj
±ÉÆÃzsÀ£É
±ÉÃPÀqÀªÁgÀÄ
PÀæ.
Societies audited/
G½PÉ
¸ÀA.
ªÀiÁqÀ¨ÉÃPÁVzÀÝ ¸ÀA¸ÉÜUÀ¼ÀÄ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É
AiÀiÁVgÀĪÀ
¸ÀA¸ÉÜUÀ¼ÀÄ
01.
2001-2002
30415
17993
12422
59.15
02.
2002-2003
31206
20115
11091
64.45
03.
2003-2004
31877
22411
9466
70.30
04.
2004-2005 (r¸ÉA½gï 04 gÀAvÀåPÉÌ ªÀiÁvÀæ
/upto December 04 only)
32170
12277
19893
-
¸ÀÆZÀ£É:
ªÀµÀð¢AzÀ ªÀµÀðPÉÌ ºÉƸÀzÁV £ÉÆÃAzÀtÂAiÀiÁUÀÄwÛgÀĪÀ
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå UÀt¤ÃAiÀĪÁV KjPÉAiÀiÁUÀÄwÛzÉ. 20012002£Éà ¸Á°£À°èzÀÝ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåAiÀÄÄ 30,415
UÀ¼ÁVzÀÄÝ, 2004-05 £Éà ¸Á°UÉ EzÀÄ 32,170 PÉÌ KjPÉAiÀiÁVgÀÄvÀÛzÉ.
wêÀæ ¹§âA¢ PÉÆgÀvÉ EzÁÝUÀÆå ¸ÀºÀ GvÀÛªÀÄ ¥ÀæUÀw ¸Á¢ü¸À®Ä
¥ÀÆtð ¥ÀæªÀiÁtzÀ°è ±Àæ«Ä¸À¯ÁUÀÄwÛzÉ.
Note:
On account of registration of new societies every
year, the total number of societies for audit has risen from
30,415 in 2001-02 to 32,170 by 2004-2005. In spite of
severe shortage of audit personnel, the department is
making all out efforts to achieve and maintain maximum
audit progress.
Details of Progress achieved in audit during the last three years is as under /
PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è ¸Á¢ü¹zÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀwAiÀÄ «ªÀgÀUÀ¼ÀÄ F
PɼÀPÀAqÀAwgÀÄvÀÛªÉ.
Year / ªÀµÀð
72
70
68
66
64
62
60
58
56
54
52
1.9
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
PÁgÀtUÀ¼ÀÄ:
70.3
64.45
59.15
2001-02
¥ÀæUÀwAiÀÄ°è£À
2002-03
PÉÆgÀvÉUÉ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁzÀ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À MlÄÖ ¸ÀASÉå
ªÀµÀð¢AzÀ
ªÀµÀðPÉÌ
ºÉZÀÄÑvÁÛ
§A¢zÉAiÀiÁzÀgÀÆ
£ÉÆÃAzÀtÂAiÀiÁVgÀĪÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É
¤ªÀð»¸À¯ÁUÀ¢gÀĪÀÅzÀPÉÌ ¥ÀæªÀÄÄR PÁgÀtUÀ¼ÀÄ
£ËPÀgÀgÀ ªÀAiÉÆà ¤ªÀÈwÛ¬ÄAzÀ ªÀµÀð¢AzÀ ªÀµÀðPÉÌ C¢üPÀªÁV
¸ÁÜ£ÀUÀ¼ÀÄ
vÉgÀªÁUÀÄwÛzÀÄÝ,
1988£ÉÃ
¸Á°¤A¢ÃZÉUÉ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ
ºÀÄzÉÝUÉ £ÉêÀÄPÁw £ÀqÉAiÀÄ¢gÀĪÀÅzÀÄ.
¸ÀAWÀUÀ¼ÀÄ ºÉƸÀzÁV £ÉÆÃAzÀtÂAiÀiÁUÀÄwÛgÀĪÀÅzÀjAzÀ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É AiÀiÁUÀ¨ÉÃPÁVgÀĪÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À
¸ÀASÉå
C¢üPÀªÁUÀÄwÛgÀĪÀÅzÀÄ.
2003-04
1.9 Reasons for shortfall of Audit progress:
Although the number of societies audited is increasing every
year, the department is not in a position to complete the audit of
all the cooperative institutions registered, the main reasons being ;
There is an increase in the number of vacant posts year after
year on account of retirement on superannuation and no
recruitments were made to the post of auditor since 1988.
There is an increase in the number of co-operative societies for
audit every year on account of new registrations.
Increase in the volume of business of the existing co-operative
societies.
Non-sanction of sufficient number of posts of field staff, in
proportion to the number of societies.
1.10 ºÀtzÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ «ªÀgÀ :
1.10 Misappropriation Cases:
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉüÉAiÀÄ°è PÀAqÀÄ
»rAiÀįÁzÀ
ºÀtzÀÄgÀÄ¥ÀAiÉÆÃUÀUÀ¼À£ÀÄß
DAiÀiÁ
¸Á®ÄUÀ¼À
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
ªÀgÀ¢UÀ¼À°è ªÀgÀ¢ ªÀiÁqÀ¯ÁVgÀÄvÀÛzÉ.
Cases of misappropriation detected in
the course of audit are being reported in the
audit reports of the particular year.
Particulars of number of cases of
misappropriation so detected during the last
three years and during the year 2004-2005
the amount involved are furnished here
under.
PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è ºÁUÀÆ 200405£Éà ¸Á°£À°è (¢£ÁAPÀ 31.12.2004 gÀªÀgÉ«UÉ)
¥ÀvÉÛ
ºÀZÀѯÁzÀ
zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ
«ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwªÉ.
(gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs)
Year of audit/
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
ªÀµÀð
No.of cases /
¥ÀæPÀgÀtUÀ¼À
¸ÀASÉå
Amount /
ªÉÆvÀÛ
01.
2001-2002
300
468.64
02.
2002-2003
304
1210.83
03.
2003-2004
266
745.07
125
429.49
Sl No:
PÀæ.¸ÀA.
2004-2005
04.
(Upto Dec.04/
r¸ÉA§gï 04 gÀAvÀåPÉÌ)
1.11 E¯ÁSÉAiÀÄ DzÁAiÀÄ (gÀÆ. ®PÀëUÀ¼À°è) :
ªÀĺÀvÀézÀ ¸ÁzsÀ£É:
E¯ÁSÉAiÀÄÄ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½AzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì
ªÀÄvÀÄÛ ªÉZÀѪÀ£ÀÄß ¸ÀPÁðgÀªÀÅ C£ÀĪÉÆâ¹zÀ zÀgÀzÀ°è
ªÀ¸ÀÆ°ªÀiÁqÀÄwÛzÉ.
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ºÁUÀÆ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑzÀ ªÀ¸ÀƯÁwAiÀi 2001-02£Éà ¸Á°£À gÀÆ 1213.97
®PÀëUÀ½AzÀ 2003-04£Éà ¸Á°UÉ gÀÆ2262.66 ®PÀëUÀ½UÉ KjgÀÄvÀÛzÉ.
PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀð ºÁUÀÆ ¥Àæ¸ÀPÀÛ 2004-05£Éà ªÀµÀðzÀ°è
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ªÀÄvÀÄÛ ªÉZÀÑzÀ vÀUÁzÉ, ªÀ¸ÀÆ° ªÀÄ£Áß
ªÀÄvÀÄÛ ¨ÁQAiÀÄ «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwgÀÄvÀÛzÉ.
1.11 Revenue (Rs in lakhs) :
Collection of Audit fees has risen from Rs. 1213.97
lakhs during 2001-02, to Rs. 2262.66 lakhs during 03-04.
The department is collecting audit fee and audit cost
from the cooperative Societies in accordance with the
scale approved by the Government.
Particulars of demand, collection and balance of Audit
fee and Audit cost for the last three year and for the
current year 2004-05 is given below.
(gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs )
Year/ªÀµÀð
Opening
Balance/
¥ÁægÀA¨sÀzÀ ¨ÁQ
Demand
during the
year/vÀUÁzÉ
Total
Demand /
MlÄÖ vÀUÁzÉ
Collection
during the
year/ ªÀ¸ÀÆ°
Written
off/ ªÀÄ£Áß
Balance/ ¨ÁQ
Percentage/
±ÉÃPÀqÁªÁgÀÄ
2001-2002
554.60
1242.13
1796.73
1213.97
0.34
582.42
67.58
2002-2003
582.42
2241.83
2824.25
2171.53
0.26
652.46
76.88
2003-2004
652.46
2629.63
3282.09
2262.66
0.45
1018.98
68.94
2004-2005 r¸ÉA§gï 2004
gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄ
¥ÀƪÀð/ Unreconciled
figures up to Dec 2004
1018.98
2012.22
3031.20
1642.79
0.18
1388.23
-
1.12 ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð „‘ФвÙ
ÀÐÔ³ÐÔê ÀÐÊÐÖÅ ÁÈЁ¦ÐÔ·ÐÅö ‘йÑþ©‘Ð ¤Ñ¡ô
‡›Ðà ¹Ñô•¦Ð¦ÑÕ¦ÐÔ ºÓ¯¤ÐÔÀÐ ÀÐÔÌгÐ÷·Ð
´Ó»ÐÔþ.
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ù ºÀÐþÍÊÐÄÑ·Ð ÊÐÌБѤÐ
ÊЕ˜Ð–ÐÏ–Ù
…Äєٕ¦ÐÔÔ
Á¸°ÊÐÔÀÐ
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð º–
и»Ð¯Ë ÌÙ֤ЯˤÐÔÀÐ ÊБÑþ¤Ð·Ð „·ÙÓÆÐ
ÊЁ”Ùô: ËŠ•®Ð½Ööÿô/283/ËŠÄýŠ•, ¸¹Ñ‘Ð 17.02.2001
¤Ð Ë•·°ÐÔ³Ð÷, ·Ð¤Ð–ÐÎйÐÔî
º–и
»Ð¯ÊÐÃÔ ÊБÑþ¤Ð‘ÙÜ ‘йÑþ©‘Ð ÊÐÌБѤÐ
ÊЕ˜Ð–ÐÎÐ º•¦ÐÔÀЦÑÀÐÏ 1960 ¤Ð º•¦ÐÔÀÐÔ 30
¤Ð¹Ð÷•¦ÐÔ »Ðõ·Ð³ÐêÀÑ—¤ÐÔÀÐ
ƒ¸°‘ѤзÐ
Ë•·°ÐÔ³Ð÷
ÀÐÔ³ÐÔê
º·ÙÓþÆБФÐÔ
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð º–и
»Ð¯ÊÐÃÔ
ºÓ®ÐÄÑ—¤ÐÔÀÐ
ƒ¸°‘ѤÐ
»Ðõ³Ñô•¦ÙÖÓ¡¹Ù•¦ÐÔ Ë•·°ÐÔ³Ð÷ »ÐõÇîË 55
ÊÐÌБѤРÊЕ˜Ð–ÐÎÐÔ ‘йÑþ©‘Ð ¤Ñ¡ô·Ð ‡›Ðà
¹Ñô•¦Ð¦ÑÕ¦ÐÔ·ÐÅö ÁÁ·°Ð §ªý ƒ£þ–ÐÎйÐÔî
1.12 Important Judgment by the
Hon’ble High
Court
regarding
assessment and collection of audit fee:
55 co-operative institutions filed
various Writ Petitions before the
Hon’ble High Court of Karnataka,
challenging among other things, the
validity G.O. No. CMW 283:CLM
96dated 17.2.2001 and Rule 30 of
Karnataka Cooperative Societies
Rules 1960, the powers delegated to
the Director of Cooperative Audit to
fix the scales of audit fee, demand
and collect audit fee from the
cooperative institutions audited.
‘йÑþ©‘Ð
¤Ñ¡ô
‡›Ðà
¹Ñô•¦Ð¦ÑÕ¦ÐÔÀÐÕ,
¹Ñô•¦Ð¦ÑÕ¦ÐÔ·Ð ÀÐÔÔ•·Ù ÀÐÔ•¯ÊÐÄÑ·Ð ÀÑ·Ð
ÁÀÑ·Ð –ÐÎйÐÔî ‘ÐÖÁ‘ÐÔÈÐÀÑ— »Ð§ÇÓÅË,
¸¹Ñ‘Ð 13.09.2004 ¤Ð•·ÐÔ ÀÐÔÌгÐ÷·Ð ´Ó»Ðþ¹ÐÔî
ºÓ¯ † ŠÄÑö §ªý ƒ£þ–ÐÎйÐÔî ³ÐÏü ÌÑ‘ÐÄÑ—·Ù. †
´Ó¼þ¹ÐÅö …ºî³Ð¤Ù ÁÈЕ¦ÐÔ–ÐÎÐÃö·Ù, †
‘ÙÎБѱÒË·Ð ÀÐÔÌгÐ÷·Ð ƒ•ÆЖÐÎÐÔ ÊÙÓ§·Ù.
The Hon’ble High Court, after
carefully considering the materials
placed before the Court, was pleased to
dismiss all the Writ Petitions on
13.9.2004. It was held by the Hon’ble
Court, among other things that
·ÐÔ¯•¦ÐÔÔÀÐ ½•®ÐÀÑÎÐ/ ÀÑô»Ñ¤Ð ÀÐÍÀÑ«¹Ð
ÀÙÔÓÄÙ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ „‘ФвÙ
ÀЦѮÐÄÑ
–ÐÔ´ê¤ÐÔÀÐÕ·ÐÔ
ƒº•¦ÐÔ•´õ³ÐÀÐ×,
¹Ñô•¦ÐÔ¾ÑͤÐÀÐ×
„—¤Ð·Ù
‘йÑþ©‘Ð ÊÐÌБѤРÊЕ˜Ð–ÐÎÐ º•¦ÐÔÀЦÑÀÐÏ
1960 ¤Ð º•¦ÐÔÀÐÔ 30 ¤Ð•³Ù ‘ÐõÀÐÔ½·ÐìÀÑ—
¤ÐÔ³Ðê·Ù.
levy and collection of audit fee on the
basis of Working Capital/Turnover is
not illegal, arbitrary or contrary to Rule
30 of KCS Rules 1960;
»ÐõÇî³Ð ÊБÑþ¤Ð·Ð „·ÙÓÆзЕ³Ù º–и
»Ð¯ÊÐÄÑ
–ÐÔ´ê¤ÐÔÀÐ
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜÀÐÕ …Äєٕ¦ÐÔÔ
ÊÐÌБѤÐ
ÊЕ˜Ð–ÐÏ–Ù
•·Ð—ÊÐÔ´ê¤ÐÔÀÐ
the audit fee fixed by the impugned
Government Order need not have corelation to the actual service rendered
by audit department;
 ÊБÑþ¤ÐÀÐÕ º•¦ÐÔÀÐÔ–ÐÎЕ³Ù ³Ð¹Ð–Ù
»Ðõ·Ð³ÐêÀÑ—¤ÐÔÀÐ
ƒ¸°‘ѤÐÀйÐÔî
‡»Ð•¦ÙÖÓ—Ë
ÊÐÌБѤÐ
ÊЕ˜Ð–ÐÎÐ
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
º·ÙÓþÆБФÐÔ
•·Ð—ˤÐÔÀÐ
ÀЦÑÍ´ ÌÑ–ÐÖ ƒ’ƒ•ÆÐ
–ÐÎйÐÔî
ÁÀÙӛйѳÐó‘ÐÀÑ—
»Ð§ÇÓÅË,
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ „‘Фвٕ¦ÐÔ
·Ð¤Ð–ÐÏ–Ù
ƒ¹ÐÔÀÙÖӷйÙ
ºÓ¯¤ÐÔÀÐշЧ•·Ð
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
ÆÐÔÃÜ·Ð ·Ð¤Ð º–и ÌÑ–ÐÖ „‘Фв٠½–ÙÞ
ÊБÑþ¤Ð
ÊÐÌБѤÐ
ÊЕ˜Ð–ÐÎÐ
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
º·ÙÓþÆБЧ–
Ù •¦Ð¦ÑÀÐÕ·ÙÓ ƒ¸°‘ѤÐÀйÐÔî
‡»Ð
»Ðõ³Ñô•¦ÙÖÓ¡¹Ù
(Sub-delegate)
ÀЦѯ¤ÐÔÀÐÕ¸Ãö.
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
ÆÐÔÃÜ
 as the State Government
in
exercise of the powers vested with it,
by applying its mind to the relevant
material and data collected by the
Director, has granted approval to the
scales of audit fee, the Director of
Cooperative Audit has not been subdelegated the power of fixing the
scales of audit fee, and
 the contention of the petitionerinstitutions that audit fee as revised
by
Government
is
without
jurisdiction is not tenable.
…·ÐÃö·Ù, † ´Ó¼þ¹ÐÅö –ÐÀÐÔºÊÐÄÑ—¤ÐÔÀÐ …ºî³Ð¤Ù
ÀÐÔÔ”Ñô•ÆЖÐÎÙ•·Ð¤Ù:
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð »Ð§ÈÐܤв٠15
ÀÐÈÐþ–ÐÎÐ ¹Ð•³Ð¤Ð ÀЦѮÐÄÑ—·Ù.
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
ÆÐÔÃÜ·Ð
·Ð¤Ð–ÐÎйÐÔî
ÀÙÖ·ÐÅ–Ù 1952 ¤ÐÅö º–и»Ð¯Ë·ÐÔì, ¹Ð•³Ð¤Ð 1976, 1986 ÌÑ–
ÐÖ 1996 ¤ÐÅö ·Ð¤Ð–ÐÎйÐÔî »Ð§ÈÐܧÊÐÄÑ—¤ÐÔ³Ðê·Ù. †
ÀÙÔÓŹРƒÀи°•¦ÐÔÅö ‡•ªÑ—¤ÐÔÀÐ ƒ¹ÙÓ‘Ð „¶þ‘Ð
¾ÙÎÐÀбҖٖÐÏ•·Ð ƒ•·Ð¤Ù; ¾ÙÄÙ ÌÑ–ÐÖ ·Ð¤Ð–ÐÎÐÅö¹Ð
‹§‘Ù, ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ …ÄÑ”Ñ Ë½ñ•¸•¦ÐÔ ÀÙӳйÐ
»Ð§ÈÐܤвÙ
…³Ñô¸–ÐÏ•·Ð
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
ÆÐÔÃÜ·Ð ÀÐÊÐÖÄÑ´•¦ÐÔÅö ‘Ù֤г٠‘Е®ÐÔ ½•¸·Ù.
¾°Ñ¤Ð³Ð·Ð
‘ЕªÙÖõÓäý
ÀÐÔ³ÐÔê
„¯©¤ý
¡¹Ð¤ÐÄý¤ÐÀФÐÔ 31.03.1998 ‘ÙÜ ƒ•³Ðô–ÙÖ•®Ð ƒÀи°–Ù
ºÓ¯¤ÐÔÀÐ ÀФ蕦ÐÔÅö ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ·Ð¤Ð–
ÐÎйÐÔî ÀÙ›Ðà–ÐÏ–Ù
ƒ¹ÐÔ–ÐÔ±
ÀÑ–ÐÔÀЕ³Ù
»Ð§ÈÐܤвÙ
ÀЦѮÐÄÑ—ÃöÀÑ·Ð징·Ð
…Äєٕ¦ÐÔ
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
ÆÐÔÃÜ
ÌÑ–ÐÖ
ÀÙ›Ðà
ÀÐÊÐÖÄÑ´•¦ÐÔÔ …Äєٕ¦ÐÔ ¤Ñ¡ÊÐ÷ ÀÙ›Ðà–ÐÏ—•³Ð
‘ЯÀÙÔ•¦Ð¦Ñ—·ÐÔì, 1992-93 §•·Ð 1996-97¤Ð ƒÀи°•¦ÐÔÅö
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ ÀÐÊÐÖÅ•¦ÐÔÔ ¤Ñ¡ÊÐ÷
ÀÙ›Ðà’Ü•³Ð ¤ÐÖ.156.78 ÑÐù¸•·Ð ¤ÐÖ. 248.82 ÑÐù·ÐÈÐÔå
‘ЯÀÙÔ …·Ù Š•·ÐÔ ÀФи ÀЦѯ¤ÐÔÀÐ ƒ•ÆÐÀÐÕ
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð–ÐÎÐ »Ð§ÈÐܤвٖ
Other important observations made by the Hon’ble
Court
while upholding the powers of the
Government and the department in assessing the
audit fee as per GO dated 17.2.2001 and Rule 30 of
Karnataka Cooperative Rules 1960 are:
The revision in respect of scale of audit fee was
made after a lapse of 15 years;
Scale of Audit fee was prescribed as long back
as in 1952, revised in 1976, 1986 and in 1996;
During this period, there were various financial
changes like escalation in cost or prices, revision
of pay scales of staff of the Audit Department,
which resulted in collection of deficit fee;
In the Report of the Comptroller & Auditor
General of India (C&AG) for the year ended
31.3.1998, it had been observed that owing to
non-revision of audit fees commensurate with the
expenditure thereon, the excess of expenditure
over the demands for the audit fees including audit
cost during the years 1992-93 to 1996-97 ranged
from Rs. 156.78 lakhs to 248.82 lakhs was one of
the factors which necessitated revision of scale of
audit fee.
…·ÙÓ
ÀФ蕦ÐÔÅö
(ƒ)
ÊÐÌБѤÐ
„•·ÙÖÓùÐÀйÐÔî
¾ÙÎÙÊÐÔÀÐ
¡ÀѾÑì§
ÊБÑþ¤Ð·Ð
ÌÙֲٖѧ‘Ù•¦Ð¦Ñ—·Ù•¦Ð¦Ñ·Ð¤ÐÖ
ÊÐÌБѤÐ
ÊЕ˜Ð–ÐÎÐ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
…Äєٕ¦ÐÔÔ
•·Ð—ÊÐÔÀÐ
ÊÙÓÀÙ•¦ÐÔ¹ÐÔî
ÊЕ»ÐÖ±þÀÑ— ÊÑÀЦѣ‘ÐÊÙÓÀÙ Š•·ÐÔ »Ð§–
бÒÊÐÄізÐÔ;
(„) …Äєٕ¦ÐÔ „·Ñ•¦ÐÔ
ÌÑ–ÐÖ ÀÙ›Ðà–ÐÎÐ ¹Ð®ÐÔÀÙ …¤ÐÔÀÐ
ƒ•³Ð¤ÐÀйÐÔî
»ÐÖ±þÀÑ—
³ÙÖ®Ù·ÐÔÌÑ‘ÐÔÀÐÕ·ÐÔ
ÊÑ·°ÐôÀÑ–Ð
ÄѤзѷФÐÖ, † ƒ•³Ð¤ÐÀйÐÔî ‘Ð¯ÀÙÔ
ÀЦѮÐÃÔ ‘ÐõÀÐÔ ‘ÙÚ–ÙÖÎÐÔüÀÐշБÙÜ
ÊÐÀÐÔµÐþºÓ•¦ÐÔ
‘Ѥб–ÐÏÀÙ
ÀÐÔ³ÐÔê
(…) ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ù ÊÙÓÀÙ•¦ÐÔÔ ¤Ñ¡ô
ÊБÑþ¤Ð‘ÙÜ
„¶þ‘Ð
ÌÙÖ¤Ù•¦Ð¦Ñ–зÙ
ÊÑ÷ÀÐÕ¿
•¦Ð¦Ñ—¤Ð¾ÙÓ‘Ñ—·Ù Š•½Ô·ÐÔ
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÊÙÓÀÙ•¦ÐÔ ÀÐÔÔ“ô
·°ÙôÓ•¦ÐÔÀÑ—·Ù.
 ÊÐÌБѤРÊЕ˜Ð–ÐÎÐ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
…Äєٕ¦ÐÔÔ ¤Ñ¡ô·ÐÅö¤ÐÔÀÐ 30,000‘ÐÖÜ ÌÙœà¹Ð
ÊÐÌБѤРÊЕÊÙë
–ÐÎÐ ÀÑÉþ‘Ð
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ù•¦ÐÔ¹ÐÔî
ºÀÐþÍÊÐÃÔ
ƒÀÐÆÐô‘Ð ÀÑ–ÐÔÀÐÈÐÔå ÀÐÔÖþ°ÐÖ³Ð
ÊÛþ°Ðô–ÐÎйÐÔî ÌÙց¸¤Ð¾ÙÓ‘Ñ—·Ù. ƒÃö·Ù,
ƒ¹ÙÓ‘Ð „¶þ‘Ð
ÌÑ–ÐÖ
ÊÑÀЦѣ‘ÐÀÑ— ·ÐÔ½þà ÀЖÐþ·Ð ÊÐÌБѤÐ
ÊЕ˜Ð
–ÐÏ–Ù ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ
ÆÐÔÃÜ·ÐÅö ºÓ®ÐÄÑ
–ÐÔ´ê¤ÐÔÀÐ
The observations made in the report of the
Comptroller and Auditor General of India, that
(a) though the responsibility of promotion of the
Cooperative movement rests with the State
Government the services of the Cooperative Audit
Department cannot entirely be taken as a social
service; (b) It may not be possible to completely
bridge the gap between the revenue and expenditure
of this department but there are sufficient grounds
justifying the narrowing of this bridge; and
(c) the principle underlying the provision of the audit
service to the cooperatives is that the audit should
subsist on its own without being burden to the State
exchequer
The department has to maintain the vast
infrastructure facilities for the audit of more than
30,000 cooperative institutions in the state. Taking
into consideration the exemptions extended to
various categories of cooperative institutions as a
social measure, pay revision of staff, the audit fee
cannot be levied exactly proportionate to the services
rendered by the auditing staff.
ƒ£þ·Ñ¤Ð¤ÐÔ ³ÐÀÐÔó ÊЕÊÙë–ÐÎÐ ÄÙ‘ÐÜ
»Ð§ÆÙÖÓ·°Ð¹Ù•¦ÐÔ¹ÐÔî
›Ñ©þ®ýþ
ƒ‘Û•ªÙ•ªý
¤ÐÀЧ•·Ð ÀЦѯÊÐÃÔ ƒ¹ÐÔÀÐÔ´ÊоÙÓ‘Ù•·ÐÖ
ÊÐÌÐ §ªý ƒ£þ
–ÐÎÐÅö
¹Ñô•¦Ð¦ÑÕ¦ÐÔÀйÐÔî
‘ÙÖÓ§·Ðì¤ÐÔ.
¹Ñô•¦Ð¦ÑÕ¦ÐÔÀÐÕ † ‘ÙÖÓ§‘Ù–ÐÎйÐÔî ³ÐÏü ÌÑ’·Ù.
† ‘ÙÖÓ§‘Ù–ÐÎйÐÔî ³ÐÏü ÌÑ‘ÐÔÀÐշБÙÜ,
…Äєٕ¦ÐÔÔ ³Ð•¦Ð¦Ñ§Ë¤ÐÔÀÐ An argument in
favour of retaining the present system of
State Audit of the Co-operative
Institutions and not to entrust the audit
of these Co-operatives to the Chartered
Accountants’ Š•½ ’¤ÐÔÌÙÖ´ê–Ù•¦ÐÔÅö ›Ñ©þ®ýþ
ƒ‘Û•ªÙ•ªý¤ÐÀФÐÔ–ÐÏ–Ù
ÊÐÌБѤÐ
ÊЕÊÙë–
ÐÎÐÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ù•¦ÐÔ¹ÐÔî
ÀÐÍË
‘ÙÖ®ÐÔÀÐ ÁÈЕ¦ÐÔ·ÐÅö ›ÐœþÊÐÄÑ—¤ÐÔÀÐ
ÊÑ·°Ð‘Ð ¾Ñ·°Ð‘ЖÐÎйÐÔî –Ð±¹Ù–Ù ³Ù–Ù·ÐÔ
‘ÙÖÎÐüÄÑ—·Ù.
The petitioner-Cooperatives had also
prayed before the Court that they be
permitted to get their accounts audited by
the Chartered Accountants. The Hon’ble
High Court also rejected the said plea of
the Petitioner-institutions. The Hon’ble
Court has taken into consideration the
pros & cons of entrustment of audit of
cooperative institutions to Chartered
Accountants which are highlighted in the
brochure brought out by the department
titled ‘An argument in favour of
retaining the present system of State
Audit of the Co-operative Institutions
and not to entrust the audit of these Cooperatives to the Chartered Accountants’
1.13 vÀ¤SÉ ªÀÄvÀÄÛ ¥Àj²Ã®£Á WÀlPÀ :
AiÉÆÃd£ÉAiÀÄrAiÀÄ°è ªÀÄAdÆgÁVgÀĪÀ vÀ¤SÉ ªÀÄvÀÄÛ
¥Àj²Ã®£Á WÀlPÀªÀÅ 1995£Éà ¸Á°¤AzÀ PÁAiÀÄð¤ªÀð»¸ÀÄwÛzÉ.
F WÀlPÀzÀ ªÀÄÄRå PÁAiÀÄð ZÀlĪÀnPÉUÀ¼ÉAzÀgÉ;
(1).¸ÀºÀPÁgÀ
¸ÀAWÀUÀ½AzÀ
zÀÄgÀÄ¥ÀAiÉÆÃUÀ
CªÀåªÀºÁgÀUÀ¼À §UÉÎ zÀÆgÀħAzÀgÉ CªÀÅUÀ¼À ¥Àj²Ã®£É
PÉÊUÉÆüÀÄîªÀÅzÀÄ,
(2).E¯ÁSÉAiÀÄ ªÀÈwÛ¥ÀgÀvÉAiÀÄ£ÀÄß ºÉaѸÀ®Ä ªÀÄvÀÄÛ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á UÀÄtªÀÄlÖªÀ£ÀÄß GvÀÛªÀÄ ¥Àr¸À®Ä
C¢üPÁj/¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄUÀ½UÉ CUÀvÀå vÀgÀ¨sÉÃw
ºÁUÀÆ ªÀiÁUÀð zÀ±Àð£ÀUÀ¼À£ÀÄß ¤ÃqÀĪÀÅzÀÄ.
(3).E¯ÁSÉAiÀÄ C¢üãÀ PÀbÉÃjUÀ¼À ¥ÀjëÃPÀëuÉUÀ¼À£ÀÄß
PÉÊUÉƼÀÄîªÀÅzÀÄ
ºÁUÀÆ CªÀjAzÀ C£ÀÄ¥Á®£Á
ªÀgÀ¢UÀ¼À£ÀÄß ¥ÀqÉAiÀÄĪÀ°è »A¨Á°PÉAiÀÄ PÀæªÀÄ
vÉUÉzÀÄPÉƼÀÄîªÀÅzÀÄ.
(4).ªÀĺÁ¯ÉÃR¥Á®jAzÀ/¸ÀPÁðgÀ¢AzÀ/EvÀgÉ
G£ÀßvÀ
C¢üPÁjUÀ¼ÀÄ £ÉqɹzÀ ¥Àj«ÃPÀët ªÀgÀ¢UÀ½UÉ ¸ÀA§A¢ü¹zÀ
C£ÀĸÀgÀuÁ ªÀgÀ¢ ¥ÀqÉzÀÄ ¸À°è¸ÀĪÀÅzÀÄ.
(5).zÉÆõÀ¥ÀÆjvÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ªÀiÁrzÀ, «¼ÀA§ªÁV
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
ªÀgÀ¢UÀ¼À£ÀÄß
¸À°è¹zÀ,
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á
ªÀgÀ¢UÀ¼À£ÀÄß
¸À°è¸ÀzÀ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ
«gÀÄzÀÝ
²¸ÀÄÛ
PÀæªÀÄ
dgÀÄV¸ÀĪÀÅzÀgÀ
¸ÀA§AzsÀ
¥Àæ¸ÁÛªÀ£ÉAiÀÄ£ÀÄß
vÀAiÀiÁj¸ÀĪÀÅzÀÄ.
»A¢£À ¸Á®ÄUÀ¼À ¥ÀæPÀgÀtUÀ¼ÀÆ ¸ÉÃjzÀAvÉ MlÄÖ 633
¥ÀæPÀgÀtUÀ¼ÀÄ F WÀlPÀzÀ°è vÀ¤SÉAiÀiÁUÀÄwÛzÀÄÝ, 219
1.13 Investigation and verification Cell:
An Investigation and Verification Cell sanctioned
under "Plan Scheme“ is functioning since May
1995. The main functions of the cell are;
(1)
verifications of complaints received from
cooperative societies regarding irregularities and
misappropriation of funds
(2) to impart necessary training and guidance to the
officers and auditors of the department, to enhance
professionalism and the quality of audit.
(3) take up inspection of subordinate offices of the
department and follow up of compliance.
(4) arrange to send compliance reports for the
inspection reports received from Accountant General /
Government and other higher offices.
(5) building-up of proposals for initiating disciplinary
actions against such of those auditors for belated
submission / non-submission of audit reports and
defective audit etc.,
Out of 633 cases, 219 cases have been disposed
off leaving a balance of 414 cases as on 31.12.2004.
1.14 E¯ÁSÉAiÀÄ PÀA¥ÀÆåljÃPÀgÀt AiÉÆÃd£É ºÁUÀÆ
E¯ÁSÉAiÀÄ ¨sÀ«µÀåzÀ ¸ÀégÀÆ¥À:
ªÀĺÀvÀézÀ ¸ÁzsÀ£É:
1.14 Computerisation programme and the Futuristic
Scenario of the Department :
Significant achievement:
E¯ÁSÉAiÀÄÄ,
ErÃ
¨sÁgÀvÀzÀ°èAiÉÄÃ
¥Àæ¥ÀæxÀªÀÄ
J£ÀߧºÀÄzÁzÀ, ¢é-¨sÁµÉAiÀÄ°è (PÀ£ÀßqÀ ªÀÄvÀÄÛ DAUÀè)
¸ÀºÀPÁgÀ zÀ¥Àðt JA§ «£ÀÆvÀ£À ªÉ¨ï¸ÉÊmï£ÀÄß
¥ÁægÀA©ü¹zÉ. F ªÉ¨ï¸ÉÊmï£À°è ¥ÀæwAiÉÆAzÀÄ ¸ÀºÀPÁgÀ
¸ÀAWÀPÉÌ ¸ÀA§A¢ü¹zÀAvÉ D¹Û dªÁ¨ÁÝj vÀ:SÉÛ, ªÁå¥ÁgÀ
vÀ:SÉÛ, ¯Á¨sÀ £ÀµÀ× vÀ:SÉÛ ºÁUÀÆ DyðPÀ C£ÀÄ¥ÁvÀzÀ
ªÀiÁ»wUÀ¼ÀÄ ®¨sÀå«gÀÄvÀÛªÉ. F ªÉ¨ï¸ÉÊmï E¯ÁSÉUÉ
¸ÀA§AzsÀ¥ÀlÖ
¸ÀªÀÄUÀæ
ªÀiÁ»wUÀ¼À£ÀÄß
M¼ÀUÉÆArgÀÄvÀÛzÉ.
F ªÉ¨ï ¸ÉÊmï £À°è F PɼÀV£À ªÀiÁ»wUÀ¼ÀÄ ®¨sÀå«gÀÄvÀÛzÉ.
1)
E¯ÁSÉAiÀÄ ¥ÀjZÀAiÀÄ
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PÀÄjvÀÄ
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PÉüÀ®àqÀĪÀ
¥Àæ±ÉßUÀ¼ÀÄ ºÁUÀÆ GvÀÛgÀUÀ¼ÀÄ.
The Department has launched an unique and bilingual website (Kannada & English) Sahakara Darpana,
which is the first of its kind in the entire country. The
website provides information such as abridged Balance
Sheet, Trading Account, Profit & Loss Account, Ratio
Analysis of the individual cooperative societies. The
website also contains comprehensive information about
the department.
The following brief information is available on the website.
1.
2.
3.
4.
5.
6.
7.
8.
9.
Introduction of the Department
Annual Report of the Department
Citizens Charter
Notification of the Department relating to the
Karnataka Right to Information Act and the Rules
there under.
General Principles of Co-operative Audit
List of Co-operative Societies in the state
Status of Co-operative societies in the state
Performance of Co-operative societies i.e., Profit and
Loss Accounts, abridged Balance Sheet, defects
noticed in audit, Ratio Analysis
Frequently asked questions.
ªÉÄÃ¯É £ÀªÀÄÆ¢¹zÀ «ªÀgÀUÀ¼ÀAvÉ, ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉÆAqÀ
¸ÀºÀPÁgÀ
¸ÀA¸ÉÜAiÀÄ
DyðPÀ
vÀ:SÉÛUÀ¼ÀÄ
ªÀÄvÀÄÛ
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UÀÄgÀÄw¹zÀ
£ÀÆå£ÀvÉUÀ¼ÀÄ
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ªÀiÁrgÀĪÀÅzÀjAzÀ, F «ZÁgÀzÀ°è D¸ÀQÛ G¼ÀîªÀgÀÄ ¸ÀA¸ÉÜAiÀÄ
DyðPÀ ¹ÜwAiÀÄ£ÀÄß w½zÀÄPÉƼÀÀÄzÁVzÉAiÀÄ®èzÉ, CAvÀºÀ
¸ÀAWÀzÀ DqÀ½vÀzÀ ¸ÁªÀÄxÀåðªÀ£ÀÄß ¤tð¬Ä¸À§ºÀÄzÁVzÀÄÝ, F «ZÁgÀ
¸À«Äw ¸ÀzÀ¸ÀågÀ°è ªÀÄvÀÄÛ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À £ËPÀgÀgÀ°è
eÁUÀÈwAiÀÄ£ÀÄß GAlÄ ªÀiÁqÀÄvÀÛzÉ. C®èzÉ, E¯ÁSÉAiÀÄ £ËPÀgÀ
ªÀUÀðzÀªÀgÀ°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á PÁAiÀÄðªÀ£ÀÄß JZÀÑjPɬÄAzÀ
¸ÀªÀÄxÀðªÁV ¤ªÀð»¸À®Ä eÁUÀÈwAiÀÄ£ÀÄß GAlÄ ªÀiÁqÀÄvÀÛzÉ. »ÃUÉ
DqÀ½vÀzÀ°è
ºÁUÀÆ
¸ÀºÀPÁgÀ
¸ÀA¸ÉÜUÀ¼À°è
¥ÁgÀzÀ±ÀðPÀvÉAiÀÄ£ÀÄß vÀgÀĪÀ GzÉÝñÀªÀ£ÀÄß ±ÀQÛAiÀÄÄvÀªÁV
ªÀÄvÀÄÛ
¸ÀªÀÄxÀðªÁzÀ
jÃwAiÀÄ°è
¥ÀÆgÉʸÀ®Ä
EzÀÄ
¸ÀºÀPÁjAiÀiÁUÀÄvÀÛzÉ.
¢£ÁAPÀ:14-11-2003 gÀAzÀÄ GzÁÏl£ÉAiÀiÁzÀ E¯ÁSÉAiÀÄ ¸ÀºÀPÁgÀ
zÀ¥Àðt ªÉ¨ï¸ÉÊmï£À ªÀÄÆ®PÀ ªÀÄÄA¢£À ºÀ®ªÀÅ ªÀµÀðUÀ¼À°è F
ªÉÄð£À
¨É¼ÀªÀtÂUÉAiÀÄ£ÀÄß
¸ÀºÀPÁgÀ
¸ÀAWÀUÀ¼À
PÁAiÀÄð¸ÁzsÀ£ÉAiÀÄ ¸ÀAQë¥ÀÛ «ªÀgÀUÀ¼ÀÄ CAzÀgÉ, D¹Û dªÁ¨ÁÝj
vÀ:SÉÛ, ªÁå¥ÁgÀ vÀ:SÉÛ ¯Á¨sÀ £ÀµÀÖ vÀ:SÉÛ, DyðPÀ C£ÀÄ¥ÁvÀUÀ¼ÀÄ,
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è UÀªÀĤ¸À¯ÁzÀ £ÀÆå£ÀvÉUÀ¼ÀÄ (EzÀÝ°è),
EvÁå¢ ªÀiÁ»wUÀ¼À£ÀÄß ªÉ¨ï¸ÉÊmï£À°è † ‘ÙÎБѱÒË·Ð ÊÑÃÔ–ÐÏ–Ù
¥ÀæPÀlUÉƽ¸À¯ÁVzÉ.
ÀÐÈÐþ 2001-02 1100 ÊÐÌБѤРÊЕ˜Ð–ÐÎÐÔ
ÀÐÈÐþ 2002-03 12100 ÊÐÌБѤРÊЕ˜Ð–ÐÎÐÔ
ÀÐÈÐþ 2003-04 4500 ÊÐÌБѤРÊЕ˜Ð–ÐÎÐÔ
(¯ÊÙ•½¤ý 04¤Ð ƒ•³Ðô·Ð ÀФÙÁ–Ù)
As stated above the financial statements of the audited
co-operative institutions in an abridged form along with
lapses pointed out in the audit report are made available on
the website. The financial position of the co-operative
institution could be ascertained and the capability of the
management could be judged by those who are interested
and thereby an awareness is created among the members of
the committee of management as well as the employees of
the co-operative institutions. It also brings awareness among
the departmental personnel to carry out their audit work
more carefully and with more accuracy and accountability.
All these will help in fulfilling the objective of bringing in
transparency in administration of the department as well as
in co-operative institutions, in a more vigorous and
sustained manner.
With the inauguration of the website "Sahakara Darpana"
on 14.11.2003, the vision as envisaged above is being
realised. So far abridged Balance Sheet, Trading Account,
Profit & Loss Account, Ratio Analysis and defects noticed
in audit (if any) are displayed on the website for the
following year.
Year 2001-02 1100 Societies.
Year 2002-03 12100 Societies
Year 2003-04 4500 Societies
( upto the end of December 2004)
¢£ÁAPÀ
20.11.2004
gÀAzÀÄ
UÀÄ®âUÁðzÀ°è £ÀqÉzÀ 51 £Éà CT®
¨sÁgÀvÀ ¸ÀºÀPÁgÀ ¸À¥ÁÛºÀzÀ
¸ÀªÀiÁgÉÆÃ¥À ¸ÀªÀiÁgÀA¨sÀzÀAzÀÄ
E¯ÁSÉAiÀÄÄ gÀƦ¹gÀĪÀ ¸ÀºÀPÁgÀ
zÀ¥Àðt ªÉ¨ï¸ÉÊmï£ÀÄß PÀ£ÁðlPÀ
gÁdåzÀ
ªÀiÁ£Àå
ªÀÄÄRåªÀÄAwæUÀ¼ÁzÀ
²æÃ
zsÀªÀÄð¹AUï
ºÁUÀÆ
ªÀiÁ£Àå
¸ÀºÀPÁgÀ
¸ÀaªÀgÁzÀ
²æÃ
Dgï.«.zÉñÀ¥ÁAqÉ,gÀªÀgÀÄ ¢£ÁAPÀ
18.12.2004 gÀAzÀÄ «ÃQë¹, F
PÁAiÀÄð¸ÁzsÀ£ÉAiÀÄ£ÀÄß
±ÁèX¹gÀÄvÁÛgÉ.
Hon’ble Chief Minister of Karnataka
Sri. Dharmasingh has viewed the
bilingual website SAHAKARA
DARPANA which was developed by
the Department, on the occasion of
closing ceremony of 51st National
Cooperative Week celebration held
at Gulbarga on 20.11.2004 and the
Hon’ble Minister for Cooperation
Sri.R.V.Deshpande has also viewed
the website on 18.12.2004 and they
have commended this unique
achievement.