ସମବାୟ ସମୀକ୍ଷା ନିର୍ଦେଶାଳୟ, ଓଡିଶା DIRECTORATE OF COOPERATIVE AUDIT, Odisha

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Letter No. & Date
 Subject (Click on the subject of each letter/circular to view/download.)
Notice. Expression of willingness of CA firms to conduct audit of PACS under Berhampur & Aska Audit Circles.
List of CA firms (General Empanelment) District / area wise. to conduct the audit of PWCS, PFCS, MPCS, Cr. CS, Ind CS, TRCS, MRCS, Spining Mills, Milk Union & also Other CS ( 459 Nos of CA firms, 44 Pages.) -------GENERAL EMPANELMENT------The list of Empanelled Chartered Accountant firms 459 Nos. to Conduct Audit of C.S. under Directorate of Cooperative Audit, Odisha, Bhubaneswar.
Letter No. VI(4)96/2012-843 Audit-(1)B dt-19.02.22 of DCA, Odisha, Bhubaneswar List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (12 Nos.).
Letter No. VI(4)71/2017-847 Audit-1(B) dt-19.02.2022 DCA, Odisha, Bhubaneswar List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (12 Nos.).
Letter No. VI(4)50/10-7082 Audit-2 dt-08.12.21 & VI(4) 50/2010/Audit-2/7197 dt-14.12.2021( CORRIGENDUM TO LT NO-7082 /DT-08.12.2021) of DCA, Odisha, Bhubaneswar Use of Colour pencils for the purpose of audit of Co-operative Societies in the State.
Order No.VI (4) 71/2017-4784 Audit-1(B) dt-18.08.2021 of DCA, Odisha, Bhubaneswar List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (8 Nos.).
Order No. VI(4)71/2017/2227 Audit-1(B) dt-27.04.2021 of DCA, Odisha, Bhubaneswar List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (6 Nos.).
Order No. VI(4)71/2017/1552 Audit-1(B) dt-22.03.2021 of DCA, Odisha, Bhubaneswar List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (16 Nos.).
Business Rules for Deposit Counters of PACS (SCS/LAMPCS/FSCS) in Odisha.RCS Odisha, Bhubaneswar. Business Rules for Deposit Counters of PACS (SCS/LAMPCS/FSCS) in Odisha.RCS Odisha, Bhubaneswar.
Model Business Rules for MINI Banks Operating st the level of PACS of Aska Coop Central Bank Ltd, Aska. Model Business Rules for MINI Banks Operating st the level of PACS of Aska Coop Central Bank Ltd, Aska.
Circular No-VI(4) 5-19-8134-Audit-1 (A) Dt-24.12.2020 of DCA, Odisha, Bhubaneswar Submission of copy of Tour Programme and Tour Diary by the Concurrent Auditors of APEX Cooperative Societies.
Order No. VI(4)71/2017/2128 Audit-1(B) dt-21.03.2020 of DCA, Odisha, Bhubaneswar List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (21 Nos.).
ADVERTISEMENT FOR EMPANELMENT OF CA FIRMS FOR THE AUDIT OF PACS(PRIMARY AGRICULTURAL SOCIETIES) IN THE STATE. Advertisements made in odia daily news paper PRAMEYA on dt-05.01.2020
Order No. VI(4)71/2017/7055 Audit-1(B) dt-17.11.2018 of DCA, Odisha, Bhubaneswar List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (19 Nos.).
Letter No- VI(I) 24/2016 -4962(16)/ Audit-8 dtd- 19.08.2019 of DCA, Odisha, Bhubaneswar The Kisan Credit Card Scheme- Detailed Guidelines.
Letter No. VI(4)50/10-903 Audit-2 dt-12.02.2019 of DCA, Odisha, Bhubaneswar Use of Colour pencils for the purpose of audit of Co-operative Societies in the State.
Letter No. VI(4)71/2017/5266 Audit-1(B) dt-30.08.2018 of DCA, Odisha, Bhubaneswar List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state(18 Nos.).
Letter No.VI(I)62/2018-4758-Audit-8 dt-01.08.2018 of DCA, Odisha, Bhubaneswar Human Resource Policy for the Central Cooperative Banks of Odisha incorporating the staff service Rules, 2011.
Letter No.VI(I)4757-Audit-8 dt-01.08.2018 of DCA, Odisha of DCA, Odisha, Bhubaneswar Guidelines governing the appointment and other conditions of service of the employees of LAMPCS and PACS.
Letter No- VI(I) 44/2009 - 4406/ Audit-8 dtd- 13.07.2018 of DCA, Odisha, Bhubaneswar Operational guidelines for formation and credit linkage of Joint Liability Groups (JLGs)- Frequently Asked Questions (FAQ).
Letter No-VI(4)122/2013-4307(16) Audit-2 dt-09.07.2018 of DCA, Odisha, Bhubaneswar Study of Loan files :- Guidelines for Auditors to Study Loan files of Co-operative Banks under different types of Loans as regard to Credit appraisal, Sanction, disbursement, documentation and post-sanction follow up.
Letter No.VI(I)44/2009-3793(16)-Audit-8 dt-23.06.2018 of DCA, Odisha. Operational guidelines for formation and credit linkage of Joint Liability Groups to avail Crop loans( No-I-CR-72/18-3950 /Coop. Date-25.05.2018 of Cooperation Deptt, Odisha).
Letter No.VI(I) 44/2009-3792 (16)-Audit-8 dt-23.06.2018 of DCA, Odisha. Proceedings of second state level committee meeting on state wide campain "Cooperatives at your door step" held on 25.05.2018 under the Chairmanship of R.C.S. Odisha.
Letter No.VI(I)44/2009-3197-Audit-8 dt-31.05.2018 of DCA, Odisha. Share linkage and collateral security in respect of agril term loans financed by PACS/CCBs(enclosing lt no-9979 dt-19.05.2018 of RCS, Odisha.
Letter No.3162 (16)-VI(I) 12/13 Audit-8 dt-31.05.2018 of DCA, Odisha. Detection of Fraud, Misappropriation and other Irregularities in Audit of Coop inistitutions.
Letter No.2424 VI(4)71/2017/Audit-1(B) dt-24.04.2018 DCA, Odisha. List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state(12 Nos.)
Letter No.VI(4)30/2014-2018 /Audit-2 dt-07.04.2018 of DCA, Odisha Inclusion of additional statements in the Statutory Audit Report of UCBs in the State from 2017-18 & onwards.
Order No-7852 Confidential-XXA-Conf.1/2016 dtd-30.12.2017.. Promotion of Auditor of CS to the rank of SAAGCS
Order No-7338 dt-04.12.17. Promotion of Auditor of CS to the rank of SAAGCS
Order No-6942 dt-13.11.2017 List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (10 Nos).. List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state( 10 Nos).
Order No-6127 dt-26.09.17 List of CA firms for audit of PACS in the state (41 Nos). List of Empanelled C.A. firms to conduct audit of P.A.C.S. in the state (41 Nos).
Order No: 4237/XXA-Disc. Pro. -12/2011-Estt-I Date-23.06.2017(DCA,Odisha) Disciplinary proceeding against Smt. Chandramani Mishra, Auditor of Cooperative Societies.
Order No: 5015 dt-07.06.2017(Coop Deptt) Memo No:4023 dt:12.06.2017(DCA,Odisha) The Audit cost structure and the rate of Audit fees for different Cooperative Societies.
Order No-5006 dt-07.06.2017 Cooperation Deptt, Govt. of Odisha. Percentage of Audit fees to be paid to Govt. and CA firms for the Audit of Cooperative Societies.
Order No-3835 dt-03.06.2017 Promotion of Auditor of CS to the rank of SAAGCS.
Lt No-2612 dt-19.04.17, VI(4)122/13-2612/Audit-2/ dtd-19.04.2017. Format for final Con-Current Audit Report of Branches of DCCB.
Circular No-7972 -VI-4-23-2001-Legal dt-21.11.15 Enhancement of monetary ceilling of Surcharge Proceeding.
Letter No- 1735 VI-4-61-2016 Legal dt-08.03.2017 Inconsistency observed in order passed in Surcharge Proceeding.
Lt No: 2684 dt:23.03.2017(Coop Deptt) Memo No:2299 dt:05.04.2017(DCA,Odisha) One Time Settlement(OTS) of Non Performing Assets(NPAs) of licenced Primary(Urban)Coop Banks.
Circular No.230 Dt.07.01.2017 Estimation of Bad & Doubtful debts/assets of Cooperative Societies( Other than PACS and Cooperative Banks) and provisioning thereof.
Letter No.6984 Dt.23.11.2016 Submission of monthly D.O. Narrative report.
Letter No.6748 dt.10.11.16 Operational Guidelines for Construction of office building of PACS.
Letter No.5989(16) dt.03.10.16 SURCHARGE Collection of List of the Surcharge Cases under the Directorate of Cooperative Audit, Odisha for implementation of Audit Monitoring System.
Letter No.4906 dt.8.9.16 Circular on Role of Directors of Cooperative Banks.
Letter No.5241 Dt.26.08.2016 Yardstick/Norms for audit of Coop Institutions based on work-time study and annual authorisation to be made to auditors as per Annual Programme for audit in circles.
Letter No.5252 Dt.26.08.2016 Guidelines and instructions for the Credit Societeis.
Circular No-4606 dt-21.07.2016 Revised norms for audit classification of Urban Cooperative Banks.
Letter No-3915 dt-08.06.2016 Audit Classification of state cooperative Banks and Central Cooperative Banks:-Revision in Audit Scale.
Circular No. 3771-26.05.2016 Concurrent Audit of PACS.
Circular No-10214 dt-20.05.2016 Utilisation of commission received on paddy procurement operations by the PACS-LAMPS-FSS.
Order No.2484-31.3.16 Maintanance of file for issue of Audit Reports/Certificates.
Letter No-1680 dt-04.03.2016 Format for Final Concurrent Audit Report of branches of DCCB.
Letter No-1265 dt-25.02.16 Reporting of fraud, misappropriation and other major irregularites in the Audit Reports of PACS.
Letter No. VI(I) 39/ 2010 - 1238 / Audit-8 Dated- 23.02.2016 of DCA, Odisha, Bhubaneswar Regarding institution of prosecution for offence under OCS Act.
Letter No-1199 dt-22.02.2016 Format for Statutory Audit of DCCBs.
Letter No-1008(16) dt-19.02.2016 Submission of information on PACS-Regarding maintenance of Audit Certificate Issue Register.
Letter No-899 dt-15.02.2016 Use of colour pencils for the purpose of audit of Coop Societies in the State.
Circular No-8999(16) dt-28.12.2015 Format for preparation of Audit Reports of PACS.
Lt No-8191(16) dt-26.11.15 Submission of information on PACS.
Letter No.7438 dt.30.10.15 Circular Circular on Role of Directors of OSCB and DCCBs.
Circular No-7396 dt-28.10.2015 Audit Suggestion for Specific action to be initiated by appropriate authority.
Letter No.II Legal 18-2015 -6120/Coop dt.20.08.2015 Cooperation Deptt. Compliance on defects pointed out in audit report, initiation and disposal of Surcharge Proceeding and Execution Proceeding thereof and holding of Triangular Committee Meeting.
Circular No. 3533-16.6.15-Audit-8 Audit of Central Cooperative Banks-Guidelines for statutory/Concurrent Auditors.
Letter No-22956 dt.03.12.2014 Operational Guideline for KMS.2014-15.
lt-22461 dt-29.11.14 CAP storage guidelines RCS-Civil supp Operational Guideline for CAP(Cover and Plinth)Storage for Paddy during the KMS 2014-15.
Letter No.-4909-8.9.14. Circulation of Circulars/Guidelines.
No-31/2012-10619/ Bank-3/Dated. 17.06.14 of RCS Odisha, Bhubaneswar. Ammendment of Rules No-3,4,7(c),18(a),23(c)(i),28(a),29(a) and 43 (h) of the Human Resource Policy for Central Coop Banks of Odisha
Letter No.1006 dt.4.3.14 Database of Directors of Urban Cooperative Banks.
LFAR- UCB- L.No-518-30.01.14 Adoption of Long Form Audit Report for statutory audit of Urban Cooperative Banks in the state.
Letter No-20646 dt-28.11.13 RCS, Odisha Procurement of Paddy by MARKFED & PACS under De-centralised Procurement Scheme of Govt. of India during KMS 2013-14.
Circular No-7182 dt-13.11.13 Cash verification & Cash mistake etc.
L.No-5342-28.09.13 Format for preperation of Audit Report of Coop Societies undertaking Credit Business.(Other than PACS) ( PDF format--) / ( MS word format--)
Circular No 3558-18.06.13-Audit-8 Procedure for writing off of Bad Assets.
Circular No.1573 dt.04.03.2013 Format for monthly Concurrent Audit Report of O.S.C. Bank Ltd.
Letter No-18908 dt-01.11.13 RCS, Odisha Food and Procurement Policy for the Khariff Marketing Season(KMS)2013-14.
Circular No.VI(1) 39-10 -6393 dt-10.12.12 Applicability of Accounting Standards to PACS-Guidelines for Auditors.
Circular No-6394 dt-10.12.12 Standard of Audit Classification of Primary Agricultural Credit Societies(PACS).
Letter No-21312(94) dt-30.11.12 RCS, Odisha Procurement of Paddy by MARKFED & PACS under De-centralised Procurement Scheme of Govt. of India during KMS 2012-13.
Letter No-19476 dt-30.10.12 RCS, Odisha Food and Procurement Policy for the KMS 2012-13.
Letter No-16332 dt-10.09.12 RCS, Odisha Utilisation of Commission received on paddy procurement operation by PACS/LAMPCS.
Letter No-3783-03.08.12 Sending of letters through email.
Cirucalr No-2528 dt-12.06.2012 Keeping of certified copies of all the relevant books & records.
Letter No-1731 dt-28.4.12 Depriciation of Assets of Cooperative Institutions.
Letter No-311 dt-27.01.2012 Checking of accounts of Paddy Procurement undertaking by PACS and its incorporation in the Audit Report.
Order No-15251 Date-27.07.2011 of RCS, Odisha, Bhubaneswar. Guidelines on the Human Resource Policy for the District Central Cooperative Bank for adoption by the Committee of Management of DCCB stipulating the terms of employment and service conditions of the employees.
Circular No.8463 dt.19.11.11 Declaration of Dividend by Primary Agricultural Credit Cooperative Societies(PACS).
Cirular No-4268 dt-18.07.2011 Format for presentation of Audit Report of Priority Societies like RCMS, Wholesale C.C.Store, Weaver Coop. Societies and H.B.C.S.
(1) Format- RCMS( PDF format )/ Format- RCMS( MS word format)
(2) Format- Wholesale C.C. Store.( PDF format )/ Format- Wholesale C.C. Store.( MS word format)
(3) Format- Weaver Coop. Societies.( PDF format )/ Format- Weaver Coop. Societies. (MS word format)
(4) Format- H.B.C.S.( PDF format )/ Format- H.B.C.S.( MS word format)
Letter No-3704 dt-27.06.2011 Depreciation of Assets of Cooperative Institutions.
Guidelines-appointment-PACS-No-XX-3-03(Pt)-2859-Bank-10-dt-07.02.2011 of RCS, Odisha, Bhubaneswar (PACS)Guidelines governing the appointment and other conditions of service of the employees of PACS
Guidelines-appointment-LAMPCS-No-XX-3-03(Pt)-2859-Bank-10-dt-07.02.2011 of RCS, Odisha, Bhubaneswar. (LAMPCS)Guidelines governing the appointment and other conditions of service of the employees of LAMPCS
Letter No-25370 dt-08.12.10 RCS, Odisha Procurement of Paddy by MARKFED & PACS under De-centralised Procurement Scheme of Govt. of India during KMS 2010-11.
Letter No-3031 dt-12.04.2010 Prudential Norms on Assets Classification, Provisioning and Income Recognition of Primary Agricultural Credit Societeis(PACS).
Circular No-8285 dt-08.10.2009 Exp norms by NABARD Expenditure norms prescribed by NABARD Guidance for auditors.
Letter No-9657 dt-04.12.2009 Exp Norms by NABARD Expenditure norms prescribed by NABARD-Guidance for auditors.
NABARD Circular No.120 dt.25.5.2004 NABARD Circular-Declaration of dividends by State/Central Cooperative Banks.
Letter No.2862(16) dt.14.05.2004. Special Audit Reporting Format-Modus operandi for undertaking Special Audit of Cooperaive Institutions.(PDF Format) /- Model Proforma -( MS word format)
Circular No-2828 dt-12.05.2004 Depreciation of Assets of Coop. institutions.
Lt No-2245 (16) dtd-30.03.2002 Directorate of cooperative Audit, Odisha, Bhubaneswar. Authorisation to conduct audit- adherance to Section -62(i) (iii) of the O.C.S. Act, 1962 regarding bar on some auditor authorised to conduct audit of the same socity for two consecutive years.
Notification No.13146 dt-3.9.03 COOP Deptt Annual Contribution to the Cooperative Education Fund Under Sec-56-A.
Circular No-7992 dt-02.07.2001 Procedure for writing off of Bad Assets.
No.5985(16) Dated:-16/8/10 Regarding authorization for disposal of charge cases U/S 67of OCS Act by SAAGCS.
No.6414(16) Dated-07.09.10 Expeditius disposal of surcharge cases and disposal of cases relating to PÄCS on priority Banks.
Letter No. VI(4)23/01 4970/Legal-I Dated:-19/8/11 of DCA, Odisha, Bhubaneswar Authorization to ACS/SAAGCS for initiation and disposal of surcharge proceedings
Letter No-VI(4)23/01 6441(16)/Legal/ Dated-11.12.2001 Engagement of Advocates on behalf of the coop. organisation .
Circular No.VI(4)108/2012 1573/Audit-1 Dated.4.3.2013 Format of monthly concurrent Audit Report of OSC Bank/CCB/UCB.
No.VI(4)122/13 2612 /Audit-2/ Dated.19.4.17 Format of final concurrent Audit report of branches of DCCBs.
Letter No- VI(4) 122/2013 1199/ Audit-2 Dated- 22.02.16 Format of Statutory Audit of DCCBs.
Letter No- VI(4) 122/2013 3915/ Audit-2 Dated- 8.6.16 Audit classification of OSCB & Central Cooperative Banks.
Letter No. VI(I) 12/13 7438/ Audit-8 Dated- 30.10.15 Circular on Role of Directors of OSCB & DCCBs
Letter No.2592/VI(4)23/2015, Audit-2 Dated- 4.4.16 Accounting of intrest Subvention from govt.in Books of accounts
Circular No.VI(1)62/99(Part-V)-348/Audit-8 Dated.15.01.2011 Concurrent Audit of Coop instituations.
Circular No.VI(I)12/2013 3533/ Audit-8 dated:16.6.15 Audit of central coooperative Banks-Guidelines for Statutory/ Concurrent Audit.
Letter No.VI(4)31/2013 518(16)/ Audit-2/dated: 30.01.14 Adoption of long form Audit Report for Statutary Audit of Urban Cooperative Banks in the state.
Letter No.VI(4)30/2014 2018/ Audit-2/dated: 07.04.18 Additional statement in statutary Audit report of UCB in the state from 2017-18 and onwards.
Circular No.4606 VI(A)3515 Audit-2 Dated 21.07.16 Revised norms for audit classification of UCBs.
Letter No.VI(I)122013 4906 Audit-8 Dated 08.09.14 Circular on Role of Directors of Urban Cooperative Banks.
No.II-Legal-105/99 15795/ coop. Dated: 06.11.2001 Clarification regarding initiation of surcharge procceding.
Letter No.1735/VI(4)61/2016 Legal Dated: 8.3.17 Inconsistency observed in order passed in surcharge proceeding.
Circular No.7972/VI(4)23/2001-Legal Date:21.11.15 Enhancement of monetry celling of surcharge proceeding to be disposed of by Auditors.
No-CR- 419/2013 5015/coop. Dated:7.6.17 Circular on Audit Fee.
No-CR-83/2016 5006/coop. Dated:7.6.17 Payment of Fee to Chartered Accountant.
Letter No.VI(4)122/2013 4307(16)/AUDIT-2 Dated: 9.7.18 Guidelines for auditors to study loan files of Cooperative Banks.
Letter No.VI(I)1/2016 6748/AUDIT-8 Dated:10.11.16 Operational guidelines for construction of office building of PACS.
No.1788/ CR-20/16/ Coop. Dated:4.3.16 According to approval by Divisional DRCS and circle ARCS for reparing/ renovation/ construction of building thereof.
Letter No.XXI-3/2017 6724 Dated:27.4.17 Construction of office building of PACS.
Circular No.VI(I)41/09 2484/Audit-8 Dated:13.3.2006 Maintenance of file for issue of audit certificate.
Order No.XIV 24/2006(pt)/BK-4 Dated:24.11.2011 Maximum borrowing power of individual member of PACS/LAMPCS.
Circular No.3789/VI(I)44/2009-AUDIT-8 Dated:3.8.12 Submission of reconcilation styatement/Balance confirmation certificate of Audit Report of PACS.
Circular No.VI(I)62/99 389/AUDIT-8 Dated:3.8.12 Re-audit of cooperative instituations.
Letter No.VI(1)1/2016 3771/AUDIT-8 Dated:26.5.16 Concurrent audit of PACS.
Letter No.VI(9)03/17 4207/AUDIT-3 Dated:20.6.17 Engagement of chartered Accountant of Audit of PACS.
Letter No.VI(I)41/2009 8191(16)/AUDIT-8 Dated:20.6.17 Instruction for submission of information on PACS.
Letter No.VI(I)41/2009 1008(16)/AUDIT-8 Dated:20.6.17 Submission of information on PACS-regarding maintenance of Audit certificate issue register.
Circular No.VI(I)62/99 230/AUDIT-8 Dated:7.1.17 Estimation of bad/Doubtful debts/assets of cooperative Societies other than PACS and Coop.Banks provisioing thereof .
Circular No.VI(I)43/2016 5241/AUDIT-8 Dated:26.8.16 Yardstick/norms for audit of cooperativbe institutions.
Circular No.VI(I)27/16 6984/AUDIT-8 Dated:23.11.16 Submission of monthly DONR.
Circular No.VI(I)62/99(P-V) 397/AUDIT-8 Dated:16.01.17 Introduction of internal checking system.
No.VI(I)12/13 3121/(P)/AUDIT-8/ Dated:29.5.2018 Regarding approval of TP and TD of concurrent auditor deputed to coop. bank.
Circular No.VI(I)62/99(p-II)7396/AUDIT-8 Dated:28.10.15 Audit suggetion for specific Action.
Circular No.VI(I)12/13 2819/AUDIT-8 Dated:8.5.15 Allotment of audit of cooperative socities to auditors.
Letter No.VI(I)12/13 4909/AUDIT-8 Dated:8.9.14 Circulation of circulars/Guidelines.
Order No.III-5/80 17747(16)/Legal-4/Dated:29.9.14 Retirement age of employees of cooperative societies.
Order No.XX-6/2013 3142/Bank-10/Dated:20.2.2013 Retaining of 50% share loan amount of PACS .
Order No.VI(9)07/2004 7401/AUDIT-8 Dated:21.9.2011 Defects and irregularities pointed out in audit reports and compliance thereof.
Letter No.VI(4)59/10 903/AUDIT-8 /Dated:12.2.19 Use of color pencil for the purpose of audit of cooperative societies.
No.II-Legal-64/99- 11130/coop.,bhubaneswar,dated:12.7.2001 Clarification regarding holding of office of profit as required under section28(3)of the OCS Act,1962.
Letter.No.VI(9)55/2016 5252/AUDIT-6 Dated:8.10.2013 Guidelines and instruction for the credit soicites.
Letter No.3162(16)VI(I)12/2013 AUDIT-8 Dated:31.5.2018 Detection of fraud,misappropriation and other irregularities in audit of coop. societies.
Letter No.VI(I)44/2009 3793(16)/ AUDIT-8 Dated:23.6.18 Operational guidelines for formation of credit linkage of joint liability groups to avail coop loans.
Letter No.VI(I)44/2009 4041(16)/ AUDIT-8 Dated:29.6.18 Operational guidelines for formation of credit linkage of joint liability groups.
Letter No.VI(I)44/2009 4406/AUDIT-8 Dated:13.7.18 Share linkage and collateral security in respect of aggriculture term loan financed by PACS/CCB.
Letter No.VI(I)44/2009 3197/AUDIT-8 Dated:31.5.2018 Share linkage and collateral security in respect of aggriculture term loan financed by PACS/CCB.
Letter No.VI(I)44/2009 3792(16)/AUDIT-8 Dated:23.6.2018 Proceeding of 2nd state level committee meeting on state wide camping of "Cooperatives at your door step.
Letter No.VI(I)62/2018 4758/AUDIT-8 Dated:01.08.18 Human resource policy for the central coop Banks of odisha incorporating staff service rules,2011.
Letter No.VI(I)62/2018 3401/AUDIT-8 Dated:22.02.13 Guidelines Governing the appontment and other conditions of service of the employees of LAMPCS and PACS .
Order No.137 Dated 1.06.99 Order of AGCS(O)regarding implementation of circular instruction of RCS(O)relating to audit and allied maters till 25.05.1999 in Directorate of Cooperative Audit.
No.2245(16)/ VI(I)62/99/(pt-II)/Audit-8 Dated:-30/3/2002 Authorisation to conduct audti -regarding bar on same auditor authorised to conduct audit of the same society for two consecutive years.
Order No-2371(16)/dated 12-5-2003 VI(10)40/2002.Audit-4 Analysis of out standing on borrowings from apex/Central/other finacial institutations by the society, vis-a-vis the outstanding of primaries on the members, in the audit Report.
II-Legal-95/02 13146 coop. date 3.9.03 Govt. notification on contribution to Coop. Education Fund.
Letter No.II-Legal-6/2004- 2632 Govt. notification on contribution to Education Fund by UCBs including Utkal coop. Banking Society.
Circular No.22624 Dt. 17.12.2004 XIV-63/76 BK.3(A) Circular on ceiling of cost of management of Coop. Societies.
No.2503/dt.10.2.2003 Remuneration payable to the President/ Chairman(other than MLAs)
No.6565 /VI(I)70/79- AUDIT-8- Dated;14.10.20004 shifting of records of coops.institutations.
No.VI(I)62/99 2601(16)/ Audit-8/dated: 5.5.2004 Conveing of bi-monthly tringular committee meetings.
No.VI(I)62/99 2616(16)/ Audit-8/dated: 5.5.2004 Availing loan by state and central Govt. employees from coop.Banks and the credit cooperatives.
No.2742(33)VI(I)62/99(part vI) Audit-8-Dated: 7.5.2004 Re-Valuation of land and building-creation of Reserve.
No.VI(I)62/99(P-VI) 2815/ Audit-8-Dated: 11.5.2004 Accounting treatment of grants and subsidies.
No.VI(I)62/99 3022/ Audit-8-Dated: 17.5.2004 Issue of summons and half margin memos during the course of audit.
No.3082(16)VI(I)7/97/ Audit-8-Dated: 19.5.2004 Issue of audit report on the basis of transcation audit.
No.3172(16)VI(I)62/Audit-8-Dated: 22.5.2004 scrutiny of audit reports for issue of audit certificate.
No.XIV-9/04 8282 BK.3(A)Bhubaneswar the 24th may,04 opening of accounts through daily deposite agents.
No.54(16)/VI(9)68/02-Audit-6-Dated:3.1.2005 illegal expenditure beyond budget.
No.II-Legal-1/2005/ 2301/coop. Date:22.2.5 Delegationof powers of AGCS u/s 108 of OCS Act.
No.3783(16)/VI62/99- (part-VI)AUDIT-8-Dated: 20.5.2005 proper verification of land records of lone members and records of right (ROR)of lands of agricultural coop.societies.
No.2862(16)/VI(10)34/2-AUDIT-4-Dated:14.5.2004 Modus operandi for undertaking special audit of Coop Institutions.
No.2498(16)/VI(10)29/2002-AUDIT-4-Dated:29.4.2004 Order on special audit of Coop. Insitutions.
Circular No.6390(16)/VI(10)34/2001-AUDIT-4-Dated:21.8.2006 Pro-active Role of Assistant AGCS for proper presentation of special audit report.
L.No.Deb/7677(513) Dt:13.3.2006 Prudential norm of Income-Recognition, Asset classification and provisioning thereof on agricultural advacnes by LTCC.
No.4807(16)/VI(I)1/97-AUDIT-8- Dated:1.7.2006 Modification in the Asset Classification and provisioning norms of OSCARD Banks & CARD Banks.
No.VI(I)62/99-partI)2190/AUDIT-8/ Dated:9.3.2006 Audit/Spl audit of Coop. Societies-Adoption of natural justice.
Letter No.VI(1)62/99-AUDIT-8-3574 Dated:12.5.2006 Highlights on audit findings.
No.VI(1)43/03 5263(10)/AUDIT-8 Dated:18.7.2006 Default in repayement of loan dues of goverment employee to CCBs and other employees credit coop.societies.
No.5852(16)/VI(I)92/04 -AUDIT-8 Dated:4.8.2006 Presentation of audit Report of all Apex & Central Coop. Banks, UCBs and other large-size C.S.
No.VI(I)5/01 8279(16)-AUDIT-8 Dated:31.11.2006 Reflection of Coop. Education Fund in Audit Certificate.
No.IFE 10/06 16765/coop. Dated:10.12.2006 Govt. notification on permission for tour outside the State.
No.VI(I)62/99 5458(16)(p-v)/AUDIT-8 Dated:26.7.2008 Treatment of Profit in the Agricultural Credit Coop. societies after infusion of funds under revival package.
Circular No.4268/VI(I)15/2011/AUDIT-8 Dated:18.7.2011 Format for preparation of Audit Report of RCMS, WCC store, WCS & HBCS
No.VI(I)38/2011 9189(10)/AUDIT-8 Dated:24.12.2011 formulation of citizen charecter.
No.2828/VI(I)62/99-(P-VI)/AUDIT-8 Dated:12.5.2004 Depreciation of assets of coop.institutions.
No.3704/AUDIT-8 Dated:27.6.2011 Depreciation of assets of coop.institutions(modified).
Letter No.VI(I)08/05 1731(16)/AUDIT-8 Dated:28.4.2012 Depreciation of assets of coop.institutions(modified).
Circular No.VI(I)62/99(part-v)2528/AUDIT-8 Dated:12.6.2012 keeping of certified copies of Banks & records at the time of seizure of records.
Circular No.VI(I)41/09 3783/AUDIT-8 Dated:3.8.2021 Checking of e-mailby AAGCS of circles.
Circular No.3785/VI(I)62/99 part-v-AUDIT-8 Dated:3.8.2012 Submission of reconciliation statement/balance conformation certificate in audit report of CCBs.
Letter No. 6212(16)/LX(1)-3/2006-AUDIT-5 Dated:30.11.2012 Submission of Tour Diaries.
Circular No.905/VI(I)62/99(p-v)-AUDIT-8 Dated:18.2.2013 Test audit coop. societies.
Circular No.7992/VI(I)70/97-AUDIT-8 Dated:2.7.2001 Procedure of writing off of bad assets.
Circular No.3558/VI(I)1/05-AUDIT-8 Dated:18.6.2013 Procedure of writing off of bad assets(modified).
Letter No- VI(9) 46/2013 5342(16)/ Audit-6 dtd- 28.9.2013 Format of preparation of audit report of credit cooperative societies(other than PACS).
Circular NoVI(I)62/1999(P-V)5722 AUDIT-8 Dated:8.10.2013 Submission of ststement on Audit recovery by AAGCS of circles.
Circular No.VI(I)12/2013 7182 AUDIT-8 Dated:13.11.13 Verification of cash balance-treatement of cash mistake as misappropriation.
Letter No.VI(4)280/09 1006(16) AUDIT-2 Dated:4.3.14 Database on Directors of urban Coop.Banks.
Circular No.VI(I)62/1999(Part-II)/1000/AUDIT-8 Dated:9.2.15 communications of defects/irregularities.
No.2507(16)/VI(I)62/99(P-IV)/AUDIT-8 Dated:30.4.2004 Remittance of cash balance by the PACS and retention of cash balane beyond the prescribed limit.
Circular No.4130/VI(I)1/08/AUDIT-8/ Dated:31.5.08 Analysis of finacial statement of credit cooperative societies for MIS based on common accounting system .
Ref.No.NB(ORI)/DCRR/DCRR-1/2008-09 Fit & proper criteria for Directors/ CEO of SCB & DCCBS(Modified guidelines).
No.VI(I)6005 7070(16)1/AUDIT-8 Dated:27.8.09 Implimentation of pay, DA and other allownces of PACS/LAMPCS-order of RCS(0).
Circular No.4586 Dated:25.2.93 Payment of minimum wages.
Circular No.8285/VI(I)44/09/AUDIT-8/ Dated:8.10.09 Expenditure norms prescribed by NABARD-guidance for auditor.
No.VI(I)44/09 9657(16)/AUDIT-8/ Dated:4.12.09 Expenditure norms by NABARD.
Letter No.3031(16)VI(I)28/08 AUDIT-8/ Dated:12.4.2010 Prudential norms on Asset classifications, provisioning & income Recognition for PACS.
Ref.No.NB(ORI)/DCRR.CELL/7376/DCRR-1/2010-11 internal control system by PACS.
Circular No.VI(I)44/2000 8463/AUDIT-8/ Dated:19.11.2011 Declaration of Dividend by PACS.
No.XVI-8/2010 5163/Banks-2/ Dated:26.3.2012 Deposit of member share for voting rights.
Letter No.2218(16)VI(I)62/99(P-IV) AUDIT-8 Dated:23.5.2012 Business rules for deposit counter of PACS.
Circular No.VI(I)29/10 6393/AUDIT-8/ Dated:10.12.2012 Applicability of Accounting standards to PACS-Guidelines for Auditors.
Circular No.6394/VI(I)-39/2010 AUDIT-8/ Dated:10.12.12 Standard for audit classifications of PACS.
Circular No.8999/VI(I)-39/10-AUDIT-8 Dated:28.12.15 Format for preparation of Audit report of PACS.
Circular No.VI(I)-39/10 1265/AUDIT-8 Dated:25.2.16 Reporting of fraud misappropriations in Audit report of PACS.
Circular No.VI(4)-127/2002 6847/AUDIT-I Dated:13.12.2002 Checking of Vouchers by concurrent Auditors of coop.Banks.
Circular No.2773 VI(4)-42/03 AUDIT-2 Dated:24.5.2003 Concurrent Audit of Banks for the year 2003-2004 onwords.
No.VI(I) 1/97 4138(16)/AUDIT-8 Dated:5.8.2003 Modification in Asset classification & provisioning norms of OSCB & CCBs.
Circular No.7012 VI(4)-42/03 AUDIT-2 Dated:28.11.2003 Concurrent Audit of Apex & stste level coop.institutions.
No.VI(I) 1/92 1986/AUDIT-8/Dated:31.3.2004 Clarification as regards date of NPA of ST Agricultural khariff loan.
Circular No.2069 dated-21.8.2012 Computation of Net wroth of SCBs/CCBs.
No.2057 VI(I) 1/97-AUDIT-8- Dated:6.4.2004 Provisioningnorms for net debit balance of inter branch accounts of CCBs, SCB & other types of Coop. institution.
No.2164(16)/VI(4)99/03-AUDIT-2- Dated:12.4.2004 Income recognition-adoption of 90 days norm by UC Banks & Utkal Banking Sector.
No.2607(16)/VI(4)39/01-AUDIT-2- Dated:5.5.2004 Investment by CC Banks beyond CRR & SLR unit in deposits with OSCB & other Banks.
No.VI(1)62/99 2807(P-V)/AUDIT-8/ Dated:11.5.2004 Prudential norms for income Recognition, Asset classification & provisioning thereof.
No.VI(I)2/2001 2991/AUDIT-8/Dated:17.5.2004 Compliance with prudential norms-reasons for delay in publication of Balance sheet.
Ref. No.NB.DOS.HO.POL 572 2004-05 Declaration of dividend by state/Central Coop.Banks.
No.3407(16) VI(I) 49/03-AUDIT-8- Dated:1.6.2004 Concurrent audit of coop.Banks for the year 2003-2004 & onwards.
Ref.UBD No.BSD.IP15/12.03.00/2003-04 ,19.9.2003 Master circular of RBI regarding fraud classification & reporting.
Circular No.VI(I)-8/05 3736/ AUDIT-8 /Dated:28.6.11 Cent percent checking of NPA of coop.Banks.
No.2772(16)VI(I)-62/99- AUDIT-8 Dated:24.5.2003 Separate deployment of staff for the purpose of surcharge proceeding and for monitoring fallowup action on audit report/ Special audit report provision on the annual audit programme.
No.VI(I)-62/99 2503(16)(P-IV)- AUDIT-8 Dated:30.4.2004 Execution of degree/award/decision/order passed under the OCS Act,1962 by the sales officers for recovery of dues of the coop.societies.
No.VI(4)-27/03 2654(16)/Legal Dated:6.5.2004 Expeditious disposal of surcharge proceedings U/S 67 of OCS Act and exercise of powers under the code Civil procedure,1908(amended upto 2002).
No.3282(16)/VI(I)-62/99 (P-v) Audit-8-Dated:25.5.2004 Authorization to SAAGCS for disposal of surcharge proceedings.
No.3608(16)/VI(4)-23/01 Legal-Dated:8.6.2004 Disposal of surcharge proceedings initiated on illegal appointments made by officers & office bearers of coop. societies.
No.6764(16)/VI(4)-23/2001-Legal-Dated:1.9.2006 Audit suggestions for recovery and surcharge action.
Order No.7007(16)/VI(4)-104/06-Legal-Dated:12.9.2006 Order of AGCS(0),on endorsement of matters to legal section.
Order No.VI(I)-86/99 10111/Legal-Dated:29.12.06 Order of AGCS(0),on endorsement of files to legal section.
Order No.VI(I)-1/2007 320/Legal-Dated:16.1.2007 Submission of details of surcharge employees/oficers/office bearers in the Highlights enclosed to the Audit Report.
Letter No- 4657 dt-31.07.2019 LFAR UCBs revised Revision in the format of Long Form Audit Report(LFAR) of UCBs in the State-Inclusion of observation on the complienace status of submission of Depositor Education and Awareness (DEA) Fund forms and returns int he banks LFAR
Letter No XX 12/2018-5659 dt-21.03.2014 Initiation of disciplinary action against erring SARCS/ICS/CEO's involved in illegal appointment of staff in PACS/ LAMPCS.
Letter No- VI(I) 12/13-1814 dt-10.04.2014 Illegal activities of MICs of PACS/LAMPCS
Order No. II-Legal-60/2001- 2206/Coop. dt-26.02.2002 The same Auditor shall not audit the accounts of the same society for two consecutive Cooperative years.