Citizens Charter
Citizens Charter
(Directorate of Cooperative Audit, Odisha, Bhubaneswar)
1. Introduction:
The
Directorate of Co-operative Audit was created by the State Government in
December 1991 by bifurcation of the Directorate of Registrar of Cooperative Societies
and started its functioning under the Auditor General of Co-operative Societies
as Head of the Directorate from March 1999.
There are 16 Audit Circles in this Directorate each under an Assistant Auditor
General of Cooperative Societies.
This Directorate was established with the primary objective of planning audit
of Cooperative Societies in the State on a sound footing after amendment of the
Orissa Co-operative Societies Act, 1962. It aims at ensuring independent audit
of all cooperative societies in the state without administrative interference
in any manner so as to ensure proper financial and management discipline in
cooperative organization.
2. The Objective:
This
charter is a declaration of our mission, goals, values, efforts, duties,
standard and our sincere commitment to Cooperative Societies set up in Orissa.
The Charter provides the citizens a brief overview of the functioning of the
Directorate of Cooperative Audit and the various services and remedies
available under the provisions of the Orissa Cooperative Societies Act 1962 and
the Rules made there under.
3. Mission of the Directorate:
Since its
creation, the Directorate has achieved significant growth in audit of accounts
of cooperative societies. Our mission is to ensure transparency in the
management of Cooperative Societies through regular audit of their accounts so
that the Cooperative Societies can perform better and render yeomen service to
the members for their economic upliftment,
especially, the rural mass.
4. Vision of the Directorate:
Our
vision and endeavour shall always be to ensure cent percent audit of all
Cooperative Societies including the Cooperative Banks and Apex cooperative
institutions in the State, to see that the Cooperative Societies perform as per
the provisions of law and cater to the economic needs of their members as well
as the public at large.
5. Act & Rules:
The
provisions of Orissa Cooperative Societies Act 1962 and Rules 1965 as amended
from time to time are implemented by this Directorate. Following provisions of
Act & Rules are related to this Directorate:
Section 30-Convening Special General Body; 62-Audit;
67-Surcharge;105-Attachment of property before award or order; 108-Audit Fee
collection; 111-Review,112A-Reference;116-Cognizance of Offence;120-Power of
Civil Court
Rule 57-Audit; 58-Auditor; 58A-Communication of Audit Report;
59-Auditors Report; 60-Cost of Audit; 61-Examination of monetary
transaction;62- Form of Audit Statement; 63-Audit of Liquidated Society;64- Bad
& Doubtful Debts;65-Writing Off of bad assets;70-Procedure of Surcharge;
6. Organisational Hierarchy:
Directorate
of Cooperative Audit is headed by the Auditor General of Cooperative Societies
who is assisted by the Additional Auditor General of Cooperative Societies,
Joint Auditor General of Cooperative Societies, Deputy Auditor General of
Cooperative Societies (one each) and 16 number of Assistant Auditor General of
Cooperative Societies stationed at different Headquarters. Each Circle is
provided with some Auditors of Sub Assistant AGCS & ACS ranks to audit
Primary & Central Cooperative Societies. Apex Cooperative Societies are
being audited by the Auditors of Central Audit posted at Headquarters under the
direct supervision of the Auditor general of Cooperative Societies. The hierarchy
of officers of this Directorate is as follows:
Address of the Directorate
Directorate
of Cooperative Audit, Odisha, Bhubaneswar
Block-B-1, 4th Floor
Toshali Bhawan, Satyanagar
Dist-Khurda, Bhubaneswar
Pin:- 751007
Name of
the Circles:
Sl. |
Name of the Circle with address |
Office
accommodation |
Area |
Phone landline |
01 |
O/O. The Asst. Auditor General of Cooperative Societies,
Aska Audit Circle, |
Rented Building |
2101 Sq. Ft. |
06822-295646 |
02 |
O/O. The Asst. Auditor General of Cooperative Societies,
Berhampur Audit Circle At- Babajitota Sahi, Near
City Hospital, |
Rented Building |
1815 Sq. Ft. |
0680-2224040 |
03 |
O/O. The Asst. Auditor General of Cooperative Societies,
Balasore Audit Circle, At- Bidyutmarg, Telengasahi, Po/Dist- Balasore, Baleswar,
756001 |
Rented Building |
2000 Sq. Ft. |
06782-266233 |
04 |
O/O. The Asst. Auditor General of Cooperative Societies,
Balangir Audit Circle, |
Rented Building |
1850 Sq. Ft. |
06652-232042 |
05 |
O/O. The Asst. Auditor General of Cooperative Societies,
Cuttack-1 Audit Circle, |
Rented Building |
1898 Sq. Ft. |
0671-2340900 |
06 |
O/O the Asst. Auditor General Coop. Societies,Cuttack Audit Circle-II,Cuttack |
Rented Building |
1898 Sq. Ft. |
0671-2310716 |
07 |
O/O. The Asst. Auditor General of Cooperative Societies,
Dhenkanal Audit Circle, Samabaya Bhaban, (Mahisapata), Dhenkanal, District-Dhenkanal, Dhenkanal,
PIN- 759013 |
Composite
Government Building |
1767 Sq. Ft. |
06762-228654 |
08 |
O/O the Assistant Auditor General of |
1st
floor, Composite
Government Building |
4902 Sq. Ft. |
06854-251681/
251683 |
09 |
O/O The AAGCS, Khordha Circle, |
Rented Building |
1850 Sq. Ft. |
06755-296001 |
10 |
O/O. The Asst. Auditor General of Cooperative Societies,
Keonjhar Audit Circle, |
2nd
floor, Composite
Government Building |
1200 Sq. Ft. |
06766-255229 |
11 |
Office of the Asst. Auditor General of Co-operative
Societies, Kalahandi Audit Circle, Bhawanipatna |
Ground floor, Composite
Government Building |
2100 Sq. Ft. |
06670-230514 |
12 |
O/O. The Asst. Auditor General of Cooperative Societies, |
1st
floor, Composite
Government Building |
1200 Sq. Ft. |
06792-260341 |
13 |
O/O the AAGCS Puri |
1nd floor, Composite
Government Building |
|
06752-223294 |
14 |
O/O. The Asst. Auditor General of Cooperative Societies,
Phulbani Audit Circle, At:-Cooperative Composite building ,College Road Po:
Phulbani Dist: Phulbani Pin 762001 Landline -06842-253118 |
1st
floor, Composite
Government Building |
|
06842-253118 |
15 |
O/o. The Asst. Auditor General of Cooperative Societies,
Balasore Audit Circle, Sambalpur Audit Circle, Bargarh |
Composite
Government Building |
|
06646-233297 |
16. |
O/o the Asst. Auditor General, Co-op. Societies, Sundargarh
Audit Circle, Sundargarh. At- Composite Co-operative Building, ( Near D.E.O.
office, Collectorate Campus, Sundargarh) PIN:-
760001 Landline No:- 06622-272031 |
1st
floor, Composite
Government Building |
|
06622-272031 |
7. Societies
of different Departments covered under audit:
We
conduct audit of all societies under the following Departments:
a.
Cooperation
b.
Handloom
& Textiles
c.
Industries
d.
Veterinary
e.
Fisheries
f.
ST &
SC Development
8.
Service provided by the Directorate:
1.
We conduct
audit of all Cooperative Societies in the State.
2.
While the
audit of Primary & Central Cooperative Societies are audited by the
Assistant AGCS of Circles, the audit of Apex cooperative institutions are
audited by the Central Audit Circle under direct supervision of AGCS, Orissa.
3.
The AGCS
issues Audit Certificates on the Audit Reports conducted by the Departmental
Auditors as well as the Chartered Accountants.
4.
The Audit
Reports are required to be submitted for issue of Audit Certificate within one
month of its completion or within three months, if permitted by the AGCS. The
same is to be complied by the society within one month of its completion.
5.
Special
Audit & reaudit on certain accounts are conducted
if grave irregularity is suspected and not detected in regular audit.
6.
Interim
& Concurrent audit of Central Cooperative Banks, State Cooperative Bank
& Urban Cooperative Banks are conducted in regular manner.
7.
Surcharge
action under Section 67 of OCS Act 1962 is also taken against the officers and
office bearers of the cooperative societies on the basis of Audit, Inspection,
Enquiry or Liquidators Report for causing deficiency in the assets of the
society. Our whole endeavour in this regard is to restore the assets of the
cooperative societies.
8.
Surcharge
action can be initiated by the AGCS on own motion or on application by the
Liquidator, the Committee or any Creditor.
9.
We also
ensure compliance from the Cooperative Societies on the defects and
irregularities pointed out by audit.
10.
For the service
rendered for conducting audit, we levy Audit Fee on the societies, which is a non tax revenue of the Government. The same is deposited
by the society in the Government Treasury under the Head of Account 0425-Cooperation-101-Audit
Fees-0010-Charges for service provided-02022-Collection of payment for service
rendered. We provide copy of Audit Reports to the society and its
members on payment of prescribed fees under Rule 147 & 148 of the OCS Rules
1965.
9.
Grievances Mechanism:
Grievance
Cells at the Headquarter & at the Circles have been opened for redressal of public grievances. At Headquarters level, the
AGCS, Odisha holds grievance hearing on every Saturday from 3.00 PM to 5.00 PM.
In absence of the Head of Office, the next officer holds such grievances. The
Establishment Officer is appointed as Grievance Redressal
Officer for the Directorate of Cooperative Audit. All the grievances shall be
disposed off within 7 to 15 days as per merit of the case. In the event of
failure or delay on the part of the Establishment Officer, the next authority,
i.e., Deputy AGCS/ Joint AGCS/ Additional AGCS may be approached. They should
hear the grievance petitions and dispose of within 7 to 15 days. If the
grievance is not redressed within the stipulated time, the AGCS, Odisha shall
be the next authority to be approached for redressal
grievances. The Citizens Charter of the Directorate of Cooperative Audit is
displayed conspicuously in the Notice Board of the Office for perusal of the
public.
The contact number of the Officers receiving grievance petitions is given
below:
Sl. |
Officer
to be contacted |
Phone
Number |
Email
address |
|
Office |
Fax |
|||
1. |
Sh. Pravu Kalyana Pattnayak, I.O.F.S., AGCS, Odisha |
0674-2575720 |
-- |
agcsodisha[at]gmail[dot]com |
2. |
Sh.
Surendra Kumar Sethy, O.C.S.-I, Additional A.G.C.S., Odisha |
0674-2570955 |
-- |
agcsodisha[at]gmail[dot]com |
3. |
Vacant:Joint Auditor General of Cooperative Societies,
Odisha. |
0674-2570955 |
-- |
|
4. |
Smt. Sunita Satpathy, Deputy Auditor General
of Cooperative Societies, Odisha. |
0674-2575720 |
-- |
agcsodisha[at]gmail[dot]com |
In Field
Office level:
In the district
level, the Assistant AGCS holds grievance on every Saturday from 3.00PM to 5.00
PM. On receipt of grievance petition, the AAGCS passes order to the SAAGCS of
the Circle to attend the same on priority. In the event of failure or delay by
the SAAGCS (O), the Assistant AGCS disposes of the grievance petition within 7
to 15 days depending upon merit of the case. The Citizens Charter of the AAGCS
of Circles is displayed conspicuously in the Notice Board of the concerned
AAGCS Circle offices.
About
Directorate:
Details
of sanctioned strength, man in position along with requirements in respect of
Headquarters and in 16 Circle Offices are narrated below.
WEB DIRECTORY OF THE DIRECTORATE OF COOPERATIVE AUDIT,
ORISSA, BHUBANESWAR
Sl. |
|
Name |
Designation |
|
Tele Number |
Email ID |
A |
Head Office |
|
|
|
|
|
1 |
A.G.C.S., Odisha |
Shri Pravu Kalyana Pattnayak, IOFS |
AGCS |
|
0674-2575720 |
agcsodisha@gmail.com |
2 |
Additional A.G.C.S., Odisha |
Sri Surendra Kumar Sethy, OCAS-I |
Addl AGCS |
|
0674-2570955 |
dcaodisha@gmail.com |
3 |
Joint A.G.C.S., Odisha |
Smt..Sunita Satpathy,OCAS-I |
Joint AGCS |
|
0674-2570955 |
dcaodisha@gmail.com |
4 |
Joint A.G.C.S., Odisha |
Shri Kamalakanta Mishra,OCAS-I |
Joint AGCS |
dcaodisha@gmail.com |
||
5 |
Deputy A.G.C.S., Odisha |
Sri Goutam Mohalik, OCAS-I |
Deputy AGCS |
dcaodisha@gmail.com |
||
6 |
Deputy A.G.C.S., Odisha |
Sri Akhya Kumar Dalei, OCAS-I |
Deputy
AGCS |
|
0674-2575720 |
agcsodisha@gmail.com |
7 |
Establishment Officer |
E.O. |
0674-2575720 |
agcsodisha@gmail.com |
||
B |
AAGCS
Circles |
|
|
Office Names |
|
|
1 |
Aska |
Sri Sanjay
Kumar Pattnaik,OCAS-II |
AAGCS |
Asst. AGCS., Aska |
06822-295646 |
asst.agcsaska@gmail.com |
2 |
Berhampur |
Sri Kamalakanta Mishra, OCAS-I (I/C) |
AAGCS |
Asst. AGCS. Berhampur. |
0680-2224040 |
asst.agcs.berhampur@gmail.com |
3 |
Balasore |
Samarkanti Mohapatra, OCAS-II |
AAGCS |
Asst. AGCS. Balasore |
06782-266233 |
aagcsbls@gmail.com |
4 |
Bolangir |
Sri Paresh Ku Patra, OCAS-II |
AAGCS |
Asst. AGCS. Bolangir |
06652-232042 |
aagcsbalangir@gmail.com |
5 |
Cuttack-I |
Sri Santosh
Kumar Jally, OCAS-II (I/C) |
AAGCS |
Asst. AGCS. Cuttack-I |
0671-2340900 |
aagcs.cuttack1@gmail.com |
6 |
Cuttack-II |
Sri Goutam Mohalik, OCAS-I (I/C) |
AAGCS |
Asst. AGCS. Cuttack-II |
0671-2310716 |
asstagcsctc2@gmail.com |
7 |
Dhenkanal |
Sri
Balunkeswar Dash, OCAS-II |
AAGCS |
Asst. AGCS.Dhenkanal |
06762-228654 |
aagcsdhenkanal@gmail.com |
8 |
Jeypore |
Sri Kailash Chandra Jani, OCAS-II |
AAGCS |
Asst. AGCS. Jeypore |
06854-251681 |
aagcsjeypore@gmail.com |
9 |
Khurda |
Sri Akhya Kumar Dalei, OCAS-I (I/C) |
AAGCS |
Asst. AGCS.Khurda |
06755-296001 |
aagcskhordha@gmail.com |
10 |
Keonjhar |
Sri Surendra
Kumar Siminakia, OCAS-II |
AAGCS |
Asst. AGCS.Keonjhar |
06766-255229 |
aagcs.kendujhar@gmail.com |
11 |
Kalahandi |
Sri Santosh Kumar
Jally, OCAS-II |
AAGCS |
Asst. AGCS. Kalahandi |
06670-230514 |
aagcs.kalahandi@gmail.com |
12 |
Mayurbhanj |
Sri Biswamohan Rath, OCAS-II |
AAGCS |
Asst. AGCS. Mayurbhanj |
06792-260341 |
aagcs.m@gmail.com |
13 |
Puri |
Sri
Balunkeswar Dash, OCAS-II (I/C) |
AAGCS |
Asst. AGCS. Puri |
06752-223294 |
aagcspuri@gmail.com |
14 |
Phulbani |
Sri Jitendra
Prasad Mishra, OCAS-II |
AAGCS |
Asst. AGCS. Phulbani |
06842-253118 |
asst.agcs.phulbani@gmail.com |
15 |
Sambalpur |
Sri Samar kanti Mohaptra, OCAS-II |
AAGCS |
Asst. AGCS. Sambalpur |
06646-233297 |
aagcsbargarh@gmail.com |
16 |
Sundergarh |
Sri Ramesh Jhankar, OCAS-II |
AAGCS |
Asst. AGCS. Sundargarh. |
06622-272031 |
aagcs.sng@gmail.com |