DEPARTMENT OF CO-OPERATIVE AUDIT

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Presentation transcript:

DEPARTMENT OF CO-OPERATIVE AUDIT GOVERNMENT OF KARNATAKA 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 £ÉÃ ¸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¯ÁSÉ¬ÄAzÀ 1997gÀ°è ¨ÉÃ¥ÀðlÄÖ C¹ÛvÀéPÉÌ §AzÀÄ, MAzÀÄ ¥ÀæªÀÄÄR E¯ÁSÉAiÀiÁV PÁAiÀÄð ¤ªÀð»¸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 ¸ÀÆa¹gÀÄªÀAvÉ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß ªÀµÀðPÉÆÌªÉÄäAiÀiÁzÀgÀÆ ¤ªÀð»¸ÀÄªÀÅzÀÄ 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 gÀÆ¦¸ÀÄwÛzÉ. ªÀµÀðzÀ ªÉÆzÀ® JgÀqÀÄ vÉæöÊªÀiÁ¹PÀUÀ¼À°è DzÁAiÀÄ vÉjUÉ PÁAiÉÄÝ PÀ®A 44 J© ªÁå¦ÛAiÀÄ ºÁUÀÆ ¨ÁåAQAUï gÉUÀÆå¯ÉÃµÀ£ï PÁAiÉÄÝ, 1949 gÀ ªÁå¦ÛUÉ M¼À¥ÀqÀÄªÀ ºÁUÀÆ EvÀgÉ ¥ÀæªÀÄÄR ¸ÀA¸ÉÜUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß ¥ÀÆgÉÊ¸À¯ÁUÀÄwÛzÉ ºÁUÀÆ J¯Áè ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß ªÁ¶ðPÀ ¯ÉPÀÌ¥Àj ±ÉÆÃzsÀ£Á PÁAiÀÄðPÀæªÀÄzÀAvÉ ¥ÀÆgÉÊ¸À¯ÁUÀÄwÛzÉ. 1.2 Important functions of the Department: As per Section 63 of Karnataka Co-operative 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.

1.4 A. Scope of Co-operative Audit: 1.3 E¯ÁSÉ¬ÄAzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ¤ªÀð»¸À¯ÁzÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½AzÀ ¸ÀPÁðgÀªÀÅ C£ÀÄªÉÆÃ¢¹zÀ zÀgÀzÀ°è J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½AzÀ ¥Àæw ªÀµÀðªÀÇ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®ÌªÀ£ÀÄß ªÀ¸ÀÆ° ªÀiÁqÀ¯ÁUÀÄwÛzÉ. ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À CAwªÀÄ ªÀÄvÀÄÛ ¸ÀªÀÄªÀwð ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ PÀ£ÁðlPÀ £ÁUÀjÃPÀ ¸ÉÃªÁ ¤AiÀÄªÀiÁªÀ½UÀ¼À ¤AiÀÄªÀÄ 441 gÀAvÉ, E¯ÁSÁ C¢üPÁj/¹§âA¢AiÀÄ ¸ÉÃªÉAiÀÄ£ÀÄß ¥ÀqÉ¢gÀÄªÀ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ½AzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑªÀ£ÀÄß ªÀ¸ÀÆ° ªÀiÁqÀ¯ÁUÀÄwÛzÉ. 1.4 C. ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ ªÁå¦Û: ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄÄ ¸ÀÄ¹Û ¸Á®UÀ¼ÀÄ EzÀÝ°è CªÀÅUÀ¼À ¥ÀjÃPÉë, £ÀUÀzÀÄ ²®ÄÌ ªÀÄvÀÄÛ ¨sÀzÀævÉUÀ¼À ¥Àj²Ã®£É, D¹ÛUÀ¼À ªÀÄvÀÄÛ dªÁ¨ÁÝjUÀ¼À ªÀiË°åÃPÀgÀt, ¸ÀAWÀzÀ PÁAiÀÄð ZÀlÄªÀnPÉUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAWÀzÀ E¤ßvÀgÉ ¤UÀ¢vÀ «ªÀgÀUÀ¼À ¥ÀjÃPÉëAiÀÄ£ÀÄß M¼ÀUÉÆArgÀÄvÀÛzÉ. ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄÄ; C) oÉÃªÀtÂzÁgÀgÀ, ¸Á® ¤ÃrzÀªÀgÀ ªÀÄvÀÄÛ ¸Á® ¥ÀqÉzÀªÀgÀ ¯ÉPÀÌzÀ°ègÀÄªÀ 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 ªÀiÁrgÀÄªÀ ªÀåªÀºÁgÀUÀ¼À ¥ÀjÃPÉë 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 ¤AiÀÄªÀÄUÀ¼ÀÄ 1960 gÀrAiÀÄ°è ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á E¯ÁSÉAiÀÄ ¤zÉÃð±ÀPÀgÀÄ, F PÉ¼ÀUÉ £ÀªÀÄÆ¢¸À¯ÁzÀ C¢üPÁgÀ ªÀÄvÀÄÛ ºÉÆuÉUÁjPÉUÀ¼À£ÀÄß ºÉÆA¢gÀÄvÁÛgÉ: C¢üPÁgÀUÀ¼ÀÄ: ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¤zÉÃð±ÀPÀgÀÄ J¯Áè ªÉÃ¼ÉAiÀÄ°è, ¸ÀA¸ÉÜAiÀÄ J¯Áè ¯ÉPÀÌ¥ÀÄ¸ÀÛPÀUÀ¼À£ÀÄß, zÁR¯ÁwUÀ¼À£ÀÄß, £ÀUÀzÀÄ, ¨sÀzÀævÉUÀ¼ÀÄ, EvÁå¢UÀ¼À£ÀÄß ¥Àj²Ã°¸À®Ä ªÀÄvÀÄÛ CªÀÅUÀ¼À£ÀÄß ¥Àj²Ã®£ÉUÉ ºÁdgÀÄ ¥Àr¸ÀÄªÀAvÉ “¸ÀªÀÄ£ï”ªÀiÁqÀ®Ä C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ. ¸ÀA¸ÉÜAiÀÄ ªÀåªÀºÁgÀ, PÁAiÀÄð ZÀlÄªÀnPÉUÀ½UÉ ¸ÀA§A¢ü¹zÀAvÉ ªÀiÁ»wUÀ¼À£ÀÄß, DyðPÀ vÀ:SÉÛUÀ¼À£ÀÄß ªÀÄvÀÄÛ CªÀ±Àå«gÀÄªÀ EvÀgÉÃ vÀ:SÉÛUÀ¼À£ÀÄß ºÁdgÀÄ ¥Àr¸ÀÄªÀAvÉ ¥ÀæwAiÉÆAzÀÄ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÉ ¤zÉÃð±À£À ¤ÃqÀÄªÀ C¢üPÁgÀªÀ£ÀÄß ¤zÉÃð±ÀPÀgÀÄ ºÉÆA¢gÀÄvÁÛgÉ. zÁR¯ÁwUÀ¼À ºÁUÀÆ ¸ÀA§A¢üvÀ ªÀåQÛUÀ¼À ¥ÀjÃPÉë £ÀAvÀgÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á DPÉëÃ¥ÀuÉAiÀÄ£ÀÄß vÉUÉzÀÄºÁPÀ®Ä CxÀªÁ ¹ÜjÃPÀj¸À®Ä DzÉÃ±À ¤ÃqÀÄªÀ C¢üPÁgÀªÀ£ÀÄß ¤zÉÃð±ÀPÀgÀÄ ºÉÆA¢gÀÄvÁÛgÉ. B. The powers and responsibilities of the Director of Cooperative Audit as envisaged under the Karnataka Co- operative 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.

¸ÀºÀPÁgÀ ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQ EgÀÄªÀ gÁdå ¸ÀPÁðgÀªÀÅ CªÀ±ÀåªÉ¤¹zÀ°è, ªÀÄgÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ DzÉÃ²¸À§ºÀÄzÁVzÀÄÝ, ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ C£ÀéAiÀÄªÁUÀÄªÀ PÁAiÉÄÝ ªÀÄvÀÄÛ ¤AiÀÄªÀÄUÀ¼ÀÄ ªÀÄgÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÀÆ C£Àé¬Ä¸ÀÄvÀÛªÉ. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è£À ¯ÉÆÃ¥ÀzÉÆÃµÀUÀ¼À£ÀÄß ªÀÄÄA¢£À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è C¼ÀªÀr¸ÀÄªÀ ¸À®ÄªÁV, AiÀiÁªÀÅzÉÃ ¸ÀºÀPÁgÀ ¸ÀAWÀzÀ, AiÀiÁªÀÅzÉÃ ¸Á°£À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁVgÀÄªÀ ¯ÉPÀÌ¥ÀÄ¸ÀÛPÀ 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 EgÀÄªÀ ªÉÆ§®UÀ£ÀÄß, ¨ÁQ d«ÄÃ£ÀÄ PÀAzÁAiÀÄ ªÀ¸ÀÆ°¸ÀÄªÀ jÃwAiÀÄ°èAiÉÄÃ ªÀ¸ÀÆ°¸À®Ä ¤zÉÃð±ÀPÀgÀÄ ¥ÀæªÀiÁt ¥ÀvÀæªÀ£ÀÄß ¤ÃqÀ§ºÀÄzÁVgÀÄvÀÛzÉ. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ ¸ÀA§A¢ü¹zÀAvÉ GzÀã«¸ÀÄªÀ «µÀAiÀÄUÀ½UÉ C£Àé¬Ä¸ÀÄªÀAvÉ, PÁAiÉÄÝ PÀ®A 109(3) ªÀÄvÀÄÛ (9) gÀr C¥ÀgÁzsÀªÉ¸ÀUÀÄªÀ ªÀåQÛAiÀÄ «gÀÄzÀÞ C©üAiÉÆÃUÀ £ÀqÉ¸À®Ä ¤zÉÃð±ÀPÀgÀÄ ªÀÄAdÆgÁw ¤ÃqÀ®Ä C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ. 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®¤ÃAiÀÄªÁVgÀÄvÀÛzÉ. gÁdå ¸ÀPÁðgÀzÀ ¥ÀÆªÁð£ÀÄªÀÄwAiÉÆA¢UÉ, ¯ÉPÀÌ¥Àj ±ÉÆÃzsÀ£Á ±ÀÄ®ÌzÀ ¥ÀæªÀiÁtªÀ£ÀÄß ¤UÀ¢¥Àr¸À®Ä ¤zÉÃð±ÀPÀgÀÄ C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ. ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQEgÀÄªÀ ¯ÉPÀÌ¥Àj ±ÉÆÃzsÀ£Á ±ÀÄ®Ì/ªÉZÀÑªÀ£ÀÄß ¸ÀA§AzsÀ¥ÀlÖ DyðPÀ £ÉgÀªÀÅ¤ÃqÀÄªÀ¸ÀA¸ÉÜUÉ ¥ÁªÀw¸À®Ä ¤zÉÃð±ÀPÀgÀÄ ¸ÀÆa¸À§ºÀÄzÁVzÉ. C¢üPÁj CxÀªÁ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É £ÀqÉ¸ÀÄªÀ ªÀåQÛAiÀÄÄ ¸ÀAWÀzÀ CAvÀºÀ ¥ÀÄ¸ÀÛPÀUÀ¼ÀÄ CxÀªÁ D¹ÛAiÀÄ£ÀÄß ¤UÀ¢vÀ jÃwAiÀÄ°è ªÀÄvÀÄÛ CªÀ¢üAiÀÄªÀgÉUÉ vÀ£Àß ªÀ±ÀPÉÌvÉUÉzÀÄPÉÆ¼Àî®Ä ªÀÄvÀÄÛ ªÀ±ÀzÀ°èlÄÖ PÉÆ¼Àî®Ä C¢üPÁgÀªÀ£ÀÄß ºÉÆA¢gÀÄvÁÛgÉ 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: C Responsibilities: ¥ÀæwAiÉÆAzÀÄ ¸ÀºÀPÁgÀ ¸ÀAWÀzÀ ¯ÉPÀÌ¥Àj ±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß PÀ¤µÀÖ ¥ÀPÀë ªÀµÀðPÉÆÌAzÁªÀwðAiÀiÁzÀgÀÆ £ÀqÉ¸ÀÄ 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 w¼ÀÄªÀ½PÉ ¥ÀvÀæ ºÁUÀÆ ªÀiÁ»wUÀ¼À£ÀÄß ¥ÀqÉAiÀÄ®Ä ªÀÄvÀÄÛ CAvÀºÀ ¸À¨sÉ AiÀÄ°è ¨sÁUÀªÀ»¸À®Ä ¤zÉÃð±ÀPÀgÀÄ ºÀPÀÄÌ¼ÀîªÀgÁVgÀÄvÁÛgÉ. 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¢: E¯ÁSÉUÉ ªÀÄAdÆgÁzÀ MlÄÖ ºÀÄzÉÝUÀ¼À ¸ÀASÉå 1918 EzÀÄÝ, CªÀÅUÀ¼À°è 1,573 SÁAiÀÄA ºÀÄzÉÝUÀ¼ÀÄ ªÀÄvÀÄÛ PÀ£ÁðlPÀ £ÁUÀjÃPÀ ¸ÉÃªÁ ¤AiÀÄªÀÄUÀ¼À ¤AiÀÄªÀÄ 441 gÀ£ÀéAiÀÄ ¸ÀÈf¸À¯ÁzÀ 345 vÁvÁÌ°PÀ ºÀÄzÉÝUÀ¼ÁVªÉ. ««zsÀ ºÀÄzÉÝ UÀ¼À°ègÀÄªÀ 13 ªÀÄA¢ E¯ÁSÉAiÀÄ ««zsÀ ªÀÈAzÀzÀ C¢üPÁj / £ËPÀgÀgÀÄUÀ¼ÀÄ ¨ÉÃgÉ E¯ÁSÉ ºÁUÀÆ ¸ÀA¸ÉÜUÀ¼À°è ¤AiÉÆÃd£É ªÉÄÃ¯É 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 ªÀiÁ»wAiÀÄ £ÀAvÀgÀ PÉÆqÀ¯ÁVzÉ. 1.5 Administration and Establishment: 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 / DqÀ½vÀ ªÀåªÀ¸ÉÜ HEAD OF THE DEPARTMENT DIRECTOR/ ¤zÉðÃ±ÀPÀgÀÄ HEAD OFFICE/‘ÙÓ·Ðõ ‘ÐÙÓ§ DEPUTY DIRECTOR / G¥À ¤zÉðÃ±ÀPÀgÀÄ (27 DISTRICTS) JD(EST)/dAn ¤zÉðÃ±ÀPÀgÀÄ (DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢) JD(AUDIT)/ dAn ¤zÉðÃ±ÀPÀgÀÄ (¯É¥À) JD(CELL)/dAn ¤zÉðÃ±ÀPÀgÀÄ(vÀ¥ÀWÀ) ASSISTANT DIRECTOR/ ¸ÀºÁAiÀÄPÀ ¤zÉðÃ±ÀPÀgÀÄ (50 SUBDIVISIONS) DD(EST)/ G¥À ¤zÉðÃ±ÀPÀgÀÄ (DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢) DD(AUDIT)/G¥À ¤zÉðÃ±ÀPÀgÀÄ (¯É¥À) DD(CELL)/G¥À ¤zÉðÃ±ÀPÀgÀÄ(vÀ¥ÀWÀ) SENIOR AUDITOR/ »jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ (125 TALUKS) ADA(EST)/ ¸À¤(¹§âA¢) ADA (A /C)/ ¸À¤(¯ÉPÀÌ) ADA (AUDIT)/ ¸À¤(¯É¥À) ADA (AUDIT FEE)/ ¸À¤(¯É¥À ±ÀÄ®Ì) ADA(Cell 1)/ ¸À¤ (vÀ¥ÀWÀ-1) ADA(Cell 2)/ ¸À¤ (vÀ¥ÀWÀ-2) SUB STAFF C¢üÃ£À ¹§âA¢ AUDIT STAFF ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¹§âA¢ SUB STAFF C¢üÃ£À ¹§âA¢ SUB STAFF C¢üÃ£À ¹§âA¢ SUB STAFF C¢üÃ£À ¹§âA¢ SUB STAFF C¢üÃ£À ¹§âA¢ SUB STAFF C¢üÃ£À ¹§âA¢

Sanctioned Posts/ ªÀÄAdÆgÁzÀ ºÀÄzÉÝUÀ¼ÀÄ CADRE WISE DETAILS ARE AS FOLLOWS / ¹§âA¢AiÀÄ ªÀUÁðªÁgÀÄ ºÀÄzÉÝUÀ¼À «ªÀgÀ F PÉ¼ÀV£ÀAwgÀÄvÀÛzÉ. 700 1218 1918 Total/MlÄÖ 48 212 260 Peon / r zÀeÉð £ËPÀgÀgÀÄ 13. 03 06 Daffedar / zÀ¥sÉÃzÁgÀgÀÄ 12. 08 10 18 Driver / ªÁºÀ£À ZÁ®PÀgÀÄ 11. 25 60 85 Typist/ ¨ÉgÀ¼ÀZÀÄÑUÁgÀgÀÄ 10. 01 07 Stenographer / ²ÃWÀæ°¦UÁgÀgÀÄ 9. 78 81 S D A / ¢éwÃAiÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ 8. 28 139 167 F D A / ¥ÀæxÀªÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ 7. 331 249 580 Auditor / ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ 6. 173 312 485 Senior Auditor / »jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ 5. 68 90 158 Assistant Director / ¸ÀºÁAiÀÄPÀ ¤zÉðÃ±ÀPÀgÀÄ 4. 53 63 Deputy Director / G¥À ¤zÉðÃ±ÀPÀgÀÄ 3. 02 04 Joint Director/ dAn ¤zÉðÃ±ÀPÀgÀÄ 2. - Director/ ¤zÉðÃ±ÀPÀgÀÄ 1. Vacant Posts/ SÁ° Filled Posts/¨sÀwð Sanctioned Posts/ ªÀÄAdÆgÁzÀ ºÀÄzÉÝUÀ¼ÀÄ Cadre Wise/ªÀÈAzÀ Sl.no ‘Ðõ.ÊÐ.

1.6 ¹§âA¢ vÀgÀ¨ÉÃw : E¯ÁSÉAiÀÄ 236 ªÀÄA¢ ««zsÀ ªÀUÀðUÀ¼À C¢üPÁj ºÁUÀÆ ¹§âA¢ ªÀUÀðzÀªÀjUÉ gÁ¶ÖçÃAiÀÄ PÀÈ¶ 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. 1.6 Training : 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.

Non-Plan / AiÉÆÃd£ÉÃvÀgÀ Budget Provision/ §eÉmï CªÀPÁ±À 1.7 ºÀtPÁ¸ÀÄ ªÀÄvÀÄÛ DAiÀÄªÀåAiÀÄ : 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 ¥ÀÆªÀð) ªÀiÁzÀ¯ÁzÀ ªÉZÀÑUÀ¼À «ªÀgÀ F PÉ¼ÀV£ÀAwzÉ. 1.7 Finance and Budget : The expenditure of this department is being met under Non-plan under Head of A/c ”2425-Co - operation - 101 - Co - operative Audit-01-Establishment (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) Sl.No. PÀæ.¸ÀA. Year / ªÀµÀð Non-Plan / AiÉÆÃd£ÉÃvÀgÀ Plan / AiÉÆÃd£É Budget Provision/ §eÉmï CªÀPÁ±À Expenditure/ ªÉZÀÑ 01. 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 ¥ÀÆªÀð vÁvÁÌ°PÀ ªÉZÀÑ * Provisional Expenditure up to December 2004 before reconciliation.

Percentage/ ±ÉÃPÀqÀªÁgÀÄ 1.8 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É : ªÀÄºÀvÀézÀ ¸ÁzsÀ£É: E¯ÁSÉAiÀÄ ªÀiÁ£ÀªÀ ¸ÀA¥À£ÀÆä®ªÀÅ ¤gÀAvÀgÀªÁV E½ªÀÄÄRªÁUÀÄwÛzÁÝUÀÆå 2003-04£ÉÃ ¸Á°£À°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ EgÀÄªÀ MlÄÖ 31877 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¥ÉÊQ 22411 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É PÉÊUÉÆ¼Àî¯ÁVgÀÄvÀÛzÉ. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁzÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå 2002-2003£ÉÃ ¸Á°£À 20115 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½UÉ ºÉÆÃ°¹zÀ°è 22411 UÀ½UÉ KjPÉAiÀiÁVgÀÄvÀÛzÉ. »jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ, ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÉaÑ£À ¸ÀASÉåAiÀÄ ºÀÄzÉÝUÀ¼ÀÄ SÁ° EzÀÄÝzÀjAzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ EgÀÄªÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß PÉÊUÉÆ¼Àî®Ä ¸ÁzsÀåªÁVgÀÄªÀÅ¢®è. ¥Àæ¸ÀPÀÛ ªÀµÀðªÀÇ ¸ÉÃjzÀAvÉ PÀ¼ÉzÀ £Á®ÄÌ ªÀµÀðUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀw «ªÀgÀUÀ¼ÀÄ F PÉ¼ÀPÀAqÀAwgÀÄvÀÛªÉ. 1.8 Audit: Significant achievement: In spite of depleting man power of the department 22,411 Cooperative societies have been audited in the year 2003-2004 out of 31,877 Co-operative societies for audit. The number of societies audited has continued to increase and has risen to 22,411 as compared to 20,115 during 2002-2003. As large number of vacancies in the cadre of Senior auditor and Auditor has resulted in non coverage of audit of all the societies. Progress of audit for the last four years including the current year is as follows: Sl No: PÀæ. ¸ÀA. Year/ªÀµÀð No.of Co-op Societies for audit / ¯ÉPÀÌ¥Àj ±ÉÆÃzsÀ£É ªÀiÁqÀ¨ÉÃPÁVzÀÝ ¸ÀA¸ÉÜUÀ¼ÀÄ No of Co-op Societies audited/ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É AiÀiÁVgÀÄªÀ ¸ÀA¸ÉÜUÀ¼ÀÄ Balance/ G½PÉ Percentage/ ±ÉÃPÀqÀªÁgÀÄ 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 ºÉÆ¸ÀzÁV £ÉÆÃAzÀtÂAiÀiÁUÀÄwÛgÀÄªÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå UÀt¤ÃAiÀÄªÁV KjPÉAiÀiÁUÀÄwÛzÉ. 2001-2002£ÉÃ ¸Á°£À°èzÀÝ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåAiÀÄÄ 30,415 UÀ¼ÁVzÀÄÝ, 2004-05 £ÉÃ ¸Á°UÉ EzÀÄ 32,170 PÉÌ KjPÉAiÀiÁVgÀÄvÀÛzÉ. wÃªÀæ 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 PÉ¼ÀPÀAqÀAwgÀÄvÀÛªÉ. Percentage /±ÉÃPÀqÀ Year / ªÀµÀð 1.9 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀwAiÀÄ°è£À PÉÆgÀvÉUÉ PÁgÀtUÀ¼ÀÄ: ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁzÀ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À MlÄÖ ¸ÀASÉå ªÀµÀð¢AzÀ ªÀµÀðPÉÌ ºÉZÀÄÑvÁÛ §A¢zÉAiÀiÁzÀgÀÆ £ÉÆÃAzÀtÂAiÀiÁVgÀÄªÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ¤ªÀð»¸À¯ÁUÀ¢gÀÄªÀÅzÀPÉÌ ¥ÀæªÀÄÄR PÁgÀtUÀ¼ÀÄ £ËPÀgÀgÀ ªÀAiÉÆÃ ¤ªÀÈwÛ¬ÄAzÀ ªÀµÀð¢AzÀ ªÀµÀðPÉÌ C¢üPÀªÁV ¸ÁÜ£ÀUÀ¼ÀÄ vÉgÀªÁUÀÄwÛzÀÄÝ, 1988£ÉÃ ¸Á°¤A¢ÃZÉUÉ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÀÄzÉÝUÉ £ÉÃªÀÄPÁw £ÀqÉAiÀÄ¢gÀÄªÀÅzÀÄ. ¸ÀAWÀUÀ¼ÀÄ ºÉÆ¸ÀzÁV £ÉÆÃAzÀtÂAiÀiÁUÀÄwÛgÀÄªÀÅzÀjAzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É AiÀiÁUÀ¨ÉÃPÁVgÀÄªÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå C¢üPÀªÁUÀÄwÛgÀÄªÀÅzÀÄ. ºÁ° ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À°è ªÀåªÀºÁgÀUÀ¼À ¥ÀæªÀiÁt ºÉZÀÄÑwÛgÀÄªÀÅzÀÄ FVgÀÄªÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåUÀ£ÀÄUÀÄtªÁV PÉëÃwæÃAiÀÄ ºÀÄzÉÝUÀ¼ÀÄ ªÀÄAdÆgÁUÀ¢gÀÄªÀÅzÀÄ. 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 : ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉÃ¼ÉAiÀÄ°è PÀAqÀÄ »rAiÀÄ¯ÁzÀ ºÀtzÀÄgÀÄ¥ÀAiÉÆÃUÀUÀ¼À£ÀÄß DAiÀiÁ ¸Á®ÄUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÀgÀ¢UÀ¼À°è ªÀgÀ¢ ªÀiÁqÀ¯ÁVgÀÄvÀÛzÉ. PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è ºÁUÀÆ 2004- 05£ÉÃ ¸Á°£À°è (¢£ÁAPÀ 31.12.2004 gÀªÀgÉ«UÉ) ¥ÀvÉÛ ºÀZÀÑ¯ÁzÀ zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ «ªÀgÀUÀ¼ÀÄ F PÉ¼ÀPÀAqÀAwªÉ. 1.10 Misappropriation Cases: 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. (gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs) Sl No: PÀæ.¸ÀA. 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 04. 2004-2005 (Upto Dec.04/ r¸ÉA§gï 04 gÀAvÀåPÉÌ) 125 429.49

1.11 E¯ÁSÉAiÀÄ DzÁAiÀÄ (gÀÆ. ®PÀëUÀ¼À°è) : ªÀÄºÀvÀézÀ ¸ÁzsÀ£É: E¯ÁSÉAiÀÄÄ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½AzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ªÀÄvÀÄÛ ªÉZÀÑªÀ£ÀÄß ¸ÀPÁðgÀªÀÅ C£ÀÄªÉÆÃ¢¹zÀ zÀgÀzÀ°è ªÀ¸ÀÆ°ªÀiÁqÀÄwÛzÉ. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ºÁUÀÆ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑzÀ ªÀ¸ÀÆ¯ÁwAiÀi 2001-02£ÉÃ ¸Á°£À gÀÆ 1213.97 ®PÀëUÀ½AzÀ 2003-04£ÉÃ ¸Á°UÉ gÀÆ2262.66 ®PÀëUÀ½UÉ KjgÀÄvÀÛzÉ. PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀð ºÁUÀÆ ¥Àæ¸ÀPÀÛ 2004-05£ÉÃ ªÀµÀðzÀ°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ªÀÄvÀÄÛ ªÉZÀÑzÀ vÀUÁzÉ, ªÀ¸ÀÆ° ªÀÄ£Áß ªÀÄvÀÄÛ ¨ÁQAiÀÄ «ªÀgÀUÀ¼ÀÄ F PÉ¼ÀPÀAqÀAwgÀÄvÀÛzÉ. 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 2241.83 2824.25 2171.53 0.26 652.46 76.88 2003-2004 2629.63 3282.09 2262.66 0.45 1018.98 68.94 2004-2005 r¸ÉA§gï 2004 gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄ ¥ÀÆªÀð/ Unreconciled figures up to Dec 2004 2012.22 3031.20 1642.79 0.18 1388.23 -

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. 1.12 ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð „‘Ð¤Ð²Ù ÀÐÔ³ÐÔê ÀÐÊÐÖÅ ÁÈÐ¦ÐÔ·ÐÅö ‘Ð¹Ñþ©‘Ð ¤Ñ¡ô ‡›Ðà ¹Ñô¦Ð¦ÑÃ¦ÐÔ ºÓ¯¤ÐÔÀÐ ÀÐÔÌÐ³Ð÷·Ð ´Ó»ÐÔþ. ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ù ºÀÐþÍÊÐÄÑ·Ð ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÏ–Ù …ÄÑ”Ù¦ÐÔÔ Á¸°ÊÐÔÀÐ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð º–Ð¸»Ð¯Ë ÌÙÖ¤Ð¯Ë¤ÐÔÀÐ ÊÐ‘Ñþ¤Ð·Ð „·ÙÓÆÐ ÊÐ”Ùô: ËŠ®Ð½Ööÿô/283/ËŠÄýŠ, ¸¹Ñ‘Ð 17.02.2001 ¤Ð Ë·°ÐÔ³Ð÷, ·Ð¤Ð–ÐÎÐ¹ÐÔî º–Ð¸ »Ð¯ÊÐÃÔ ÊÐ‘Ñþ¤Ð‘ÙÜ ‘Ð¹Ñþ©‘Ð ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐ º¦ÐÔÀÐ¦ÑÀÐÏ 1960 ¤Ð º¦ÐÔÀÐÔ 30 ¤Ð¹Ð÷¦ÐÔ »Ðõ·Ð³ÐêÀÑ—¤ÐÔÀÐ ƒ¸°‘Ñ¤Ð·Ð Ë·°ÐÔ³Ð÷ ÀÐÔ³ÐÔê º·ÙÓþÆÐ‘Ð¤ÐÔ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð º–Ð¸ »Ð¯ÊÐÃÔ ºÓ®ÐÄÑ—¤ÐÔÀÐ ƒ¸°‘Ñ¤Ð »Ðõ³Ñô¦ÙÖÓ¡¹Ù¦ÐÔ Ë·°ÐÔ³Ð÷ »ÐõÇîË 55 ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐÔ ‘Ð¹Ñþ©‘Ð ¤Ñ¡ô·Ð ‡›Ðà ¹Ñô¦Ð¦ÑÃ¦ÐÔ·ÐÅö ÁÁ·°Ð §ªý ƒ£þ–ÐÎÐ¹ÐÔî ÊÐÅöË·ÐìÀÐÕ.

‘Ð¹Ñþ©‘Ð ¤Ñ¡ô ‡›Ðà ¹Ñô¦Ð¦ÑÃ¦ÐÔÀÐÕ, ¹Ñô¦Ð¦ÑÃ¦ÐÔ·Ð ÀÐÔÔ·Ù ÀÐÔ¯ÊÐÄÑ·Ð ÀÑ·Ð ÁÀÑ·Ð –ÐÎÐ¹ÐÔî ‘ÐÖÃ‘ÐÔÈÐÀÑ— »Ð§ÇÓÅË, ¸¹Ñ‘Ð 13.09.2004 ¤Ð·ÐÔ ÀÐÔÌÐ³Ð÷·Ð ´Ó»Ðþ¹ÐÔî ºÓ¯ † ŠÄÑö §ªý ƒ£þ–ÐÎÐ¹ÐÔî ³ÐÏü ÌÑ‘ÐÄÑ—·Ù. † ´Ó¼þ¹ÐÅö …ºî³Ð¤Ù ÁÈÐ¦ÐÔ–ÐÎÐÃö·Ù, † ‘ÙÎÐ‘Ñ±ÒË·Ð ÀÐÔÌÐ³Ð÷·Ð ƒÆÐ–ÐÎÐÔ ÊÙÓ§·Ù. ·ÐÔ¯¦ÐÔÔÀÐ ½®ÐÀÑÎÐ/ ÀÑô»Ñ¤Ð ÀÐÍÀÑ«¹Ð ÀÙÔÓÄÙ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ „‘Ð¤Ð²Ù ÀÐ¦Ñ®ÐÄÑ –ÐÔ´ê¤ÐÔÀÐÕ·ÐÔ ƒº¦ÐÔ´õ³ÐÀÐ×, ¹Ñô¦ÐÔ¾ÑÍ¤ÐÀÐ× „—¤Ð·Ù ‘Ð¹Ñþ©‘Ð ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐ º¦ÐÔÀÐ¦ÑÀÐÏ 1960 ¤Ð º¦ÐÔÀÐÔ 30 ¤Ð³Ù ‘ÐõÀÐÔ½·ÐìÀÑ—¤ÐÔ³Ðê·Ù. »ÐõÇî³Ð ÊÐ‘Ñþ¤Ð·Ð „·ÙÓÆÐ·Ð³Ù º–Ð¸ »Ð¯ÊÐÄÑ –ÐÔ´ê¤ÐÔÀÐ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜÀÐÕ …ÄÑ”Ù¦ÐÔÔ ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÏ–Ù ·Ð—ÊÐÔ´ê¤ÐÔÀÐ ÀÑÊÐêÀÐ ÊÙÓÀÙ–Ù ƒ¹ÐÔ–ÐÔ± ÀÑ—¤Ð¾ÙÓ‘Ñ—Ãö. 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 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; the audit fee fixed by the impugned Government Order need not have co-relation to the actual service rendered by audit department;

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 sub-delegated the power of fixing the scales of audit fee, and the contention of the petitioner-institutions that audit fee as revised by Government is without jurisdiction is not tenable. ÊÐ‘Ñþ¤ÐÀÐÕ º¦ÐÔÀÐÔ–ÐÎÐ³Ù ³Ð¹Ð–Ù »Ðõ·Ð³ÐêÀÑ—¤ÐÔÀÐ ƒ¸°‘Ñ¤ÐÀÐ¹ÐÔî ‡»Ð¦ÙÖÓ—Ë ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ º·ÙÓþÆÐ‘Ð¤ÐÔ ·Ð—Ë¤ÐÔÀÐ ÀÐ¦ÑÍ´ ÌÑ–ÐÖ ƒ’ ƒÆÐ –ÐÎÐ¹ÐÔî ÁÀÙÓ›Ð¹Ñ³Ðó‘ÐÀÑ— »Ð§ÇÓÅË, ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ „‘Ð¤Ð²Ù¦ÐÔ ·Ð¤Ð–ÐÏ–Ù ƒ¹ÐÔÀÙÖÓ·Ð¹Ù ºÓ¯¤ÐÔÀÐÕ·Ð§·Ð ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð º–Ð¸ ÌÑ–ÐÖ „‘Ð¤Ð²Ù ½–ÙÞ ÊÐ‘Ñþ¤Ð ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ º·ÙÓþÆÐ‘Ð§–Ù ¦Ð¦ÑÀÐÕ·ÙÓ ƒ¸°‘Ñ¤ÐÀÐ¹ÐÔî ‡»Ð »Ðõ³Ñô¦ÙÖÓ¡¹Ù (Sub-delegate) ÀÐ¦Ñ¯¤ÐÔÀÐÕ¸Ãö. ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ »Ð§ÈÐÜ¤Ð²Ù ÊÐ‘Ñþ¤Ð·Ð »Ðõ·Ð³Ðê ƒ¸°‘Ñ¤Ð ÀÑô¼ê–Ù ÁÔÓ§·Ñì—·Ù Š½ ƒ£þ·Ñ¤Ð¤Ð ÀÑ·ÐÀÐ¹ÐÔî »ÐïÃÔ ½¤ÐÔÀÐÕ¸Ãö.

…·ÐÃö·Ù, † ´Ó¼þ¹ÐÅö –ÐÀÐÔºÊÐÄÑ—¤ÐÔÀÐ …ºî³Ð¤Ù ÀÐÔÔ”ÑôÆÐ–ÐÎÙ·Ð¤Ù: ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð »Ð§ÈÐÜ¤Ð²Ù 15 ÀÐÈÐþ–ÐÎÐ ¹Ð³Ð¤Ð ÀÐ¦Ñ®ÐÄÑ—·Ù. ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð–ÐÎÐ¹ÐÔî ÀÙÖ·ÐÅ–Ù 1952 ¤ÐÅö º–Ð¸»Ð¯Ë·ÐÔì, ¹Ð³Ð¤Ð 1976, 1986 ÌÑ–ÐÖ 1996 ¤ÐÅö ·Ð¤Ð–ÐÎÐ¹ÐÔî »Ð§ÈÐÜ§ÊÐÄÑ—¤ÐÔ³Ðê·Ù. † ÀÙÔÓÅ¹Ð ƒÀÐ¸°¦ÐÔÅö ‡ªÑ—¤ÐÔÀÐ ƒ¹ÙÓ‘Ð „¶þ‘Ð ¾ÙÎÐÀÐ±Ò–Ù–ÐÏ·Ð ƒ·Ð¤Ù; ¾ÙÄÙ ÌÑ–ÐÖ ·Ð¤Ð–ÐÎÐÅö¹Ð ‹§‘Ù, ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ …ÄÑ”Ñ Ë½ñ¸¦ÐÔ ÀÙÓ³Ð¹Ð »Ð§ÈÐÜ¤Ð²Ù …³Ñô¸–ÐÏ·Ð ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ÀÐÊÐÖÄÑ´¦ÐÔÅö ‘ÙÖ¤Ð³Ù ‘Ð®ÐÔ ½¸·Ù. ¾°Ñ¤Ð³Ð·Ð ‘ÐªÙÖõÓÃ¤ý ÀÐÔ³ÐÔê „¯©¤ý ¡¹Ð¤ÐÄý¤ÐÀÐ¤ÐÔ 31.03.1998 ‘ÙÜ ƒ³Ðô–ÙÖ®Ð ƒÀÐ¸°–Ù ºÓ¯¤ÐÔÀÐ ÀÐ¤Ð¸¦ÐÔÅö ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ·Ð¤Ð–ÐÎÐ¹ÐÔî ÀÙ›Ðà–ÐÏ–Ù ƒ¹ÐÔ–ÐÔ± ÀÑ–ÐÔÀÐ³Ù »Ð§ÈÐÜ¤Ð²Ù ÀÐ¦Ñ®ÐÄÑ—ÃöÀÑ·Ðì§·Ð …ÄÑ”Ù¦ÐÔ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ ÌÑ–ÐÖ ÀÙ›Ðà ÀÐÊÐÖÄÑ´¦ÐÔÔ …ÄÑ”Ù¦ÐÔ ¤Ñ¡ÊÐ÷ ÀÙ›Ðà–ÐÏ—³Ð ‘Ð¯ÀÙÔ¦Ð¦Ñ—·ÐÔì, 1992-93 §·Ð 1996-97¤Ð ƒÀÐ¸°¦ÐÔÅö ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ ÀÐÊÐÖÅ¦ÐÔÔ ¤Ñ¡ÊÐ÷ ÀÙ›Ðà’Ü³Ð ¤ÐÖ.156.78 Ã‘Ðù¸·Ð ¤ÐÖ. 248.82 Ã‘Ðù·ÐÈÐÔå ‘Ð¯ÀÙÔ …·Ù Š·ÐÔ ÀÐ¤Ð¸ ÀÐ¦Ñ¯¤ÐÔÀÐ ƒÆÐÀÐÕ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð–ÐÎÐ »Ð§ÈÐÜ¤Ð²Ù–Ù ·ÐÔ ‘Ñ¤Ð±ÀÑ—·Ù. 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 ÀÐ¤Ð¸¦ÐÔÅö (ƒ) ÊÐÌÐ‘Ñ¤Ð „·ÙÖÓÃ¹ÐÀÐ¹ÐÔî ¾ÙÎÙÊÐÔÀÐ ¡ÀÑ¾Ñì§ ÊÐ‘Ñþ¤Ð·Ð ÌÙÖ²Ù–Ñ§‘Ù¦Ð¦Ñ—·Ù¦Ð¦Ñ·Ð¤ÐÖ ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ …ÄÑ”Ù¦ÐÔÔ ·Ð—ÊÐÔÀÐ ÊÙÓÀÙ¦ÐÔ¹ÐÔî ÊÐ»ÐÖ±þÀÑ— ÊÑÀÐ¦Ñ£‘ÐÊÙÓÀÙ Š·ÐÔ »Ð§–Ð±ÒÊÐÄÑ–Ð·ÐÔ; („) …ÄÑ”Ù¦ÐÔ „·Ñ¦ÐÔ ÌÑ–ÐÖ ÀÙ›Ðà–ÐÎÐ ¹Ð®ÐÔÀÙ …¤ÐÔÀÐ ƒ³Ð¤ÐÀÐ¹ÐÔî »ÐÖ±þÀÑ— ³ÙÖ®Ù·ÐÔÌÑ‘ÐÔÀÐÕ·ÐÔ ÊÑ·°ÐôÀÑ–Ð ÄÑ¤Ð·Ñ·Ð¤ÐÖ, † ƒ³Ð¤ÐÀÐ¹ÐÔî ‘Ð¯ÀÙÔ ÀÐ¦Ñ®ÐÃÔ ‘ÐõÀÐÔ ‘ÙÚ–ÙÖÎÐÔüÀÐÕ·Ð‘ÙÜ ÊÐÀÐÔµÐþºÓ¦ÐÔ ‘Ñ¤Ð±–ÐÏÀÙ ÀÐÔ³ÐÔê (…) ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ù ÊÙÓÀÙ¦ÐÔÔ ¤Ñ¡ô ÊÐ‘Ñþ¤Ð‘ÙÜ „¶þ‘Ð ÌÙÖ¤Ù¦Ð¦Ñ–Ð·Ù ÊÑ÷ÀÐÃ¿ ¦Ð¦Ñ—¤Ð¾ÙÓ‘Ñ—·Ù Š½Ô·ÐÔ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÊÙÓÀÙ¦ÐÔ ÀÐÔÔ“ô ·°ÙôÓ¦ÐÔÀÑ—·Ù. ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐ ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ …ÄÑ”Ù¦ÐÔÔ ¤Ñ¡ô·ÐÅö¤ÐÔÀÐ 30,000‘ÐÖÜ ÌÙœà¹Ð ÊÐÌÐ‘Ñ¤Ð ÊÐÊÙë –ÐÎÐ ÀÑÉþ‘Ð ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ù¦ÐÔ¹ÐÔî ºÀÐþÍÊÐÃÔ ƒÀÐÆÐô‘Ð ÀÑ–ÐÔÀÐÈÐÔå ÀÐÔÖÃ¾°ÐÖ³Ð ÊÛÃ¾°Ðô–ÐÎÐ¹ÐÔî ÌÙÖ¸¤Ð¾ÙÓ‘Ñ—·Ù. ƒÃö·Ù, ƒ¹ÙÓ‘Ð „¶þ‘Ð ÌÑ–ÐÖ ÊÑÀÐ¦Ñ£‘ÐÀÑ— ·ÐÔ½þÃ ÀÐ–Ðþ·Ð ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð –ÐÏ–Ù ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·ÐÅö ºÓ®ÐÄÑ –ÐÔ´ê¤ÐÔÀÐ Á¹ÑÂÔ´–ÐÎÐ¹ÐÔî ‘ÑÃ‘ÑÃ‘ÙÜ „–ÐÔ´ê¤ÐÔÀÐ ÀÙÓ³Ð¹Ð »Ð§ÈÐÜ¤Ð²Ù–ÐÎÐ¹ÐÔî –ÐÀÐÔºË·ÐÅö ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ …ÄÑ”Ù ·Ð—ÊÐÔÀÐ ÊÙÓÀÙ–Ù ƒ¹ÐÔ –ÐÔ±ÀÑ— ÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜÀÐ¹ÐÔî Á¸°ÊÐÔÀÐÕ·ÐÔ ÊÑ·°Ðô ÀÑ–ÐÄÑ¤Ð·ÐÔ. 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 ÊÐÊÙë–ÐÎÐ ÄÙ‘ÐÜ »Ð§ÆÙÖÓ·°Ð¹Ù¦ÐÔ¹ÐÔî ›Ñ©þ®ýþ ƒ‘ÛªÙªý ¤ÐÀÐ§·Ð ÀÐ¦Ñ¯ÊÐÃÔ ƒ¹ÐÔÀÐÔ´ÊÐ¾ÙÓ‘Ù·ÐÖ ÊÐÌÐ §ªý ƒ£þ –ÐÎÐÅö ¹Ñô¦Ð¦ÑÃ¦ÐÔÀÐ¹ÐÔî ‘ÙÖÓ§·Ðì¤ÐÔ. ¹Ñô¦Ð¦ÑÃ¦ÐÔÀÐÕ † ‘ÙÖÓ§‘Ù–ÐÎÐ¹ÐÔî ³ÐÏü ÌÑ’·Ù. † ‘ÙÖÓ§‘Ù–ÐÎÐ¹ÐÔî ³ÐÏü ÌÑ‘ÐÔÀÐÕ·Ð‘ÙÜ, …ÄÑ”Ù¦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’ Š½ ’¤ÐÔÌÙÖ´ê–Ù¦ÐÔÅö ›Ñ©þ®ýþ ƒ‘ÛªÙªý¤ÐÀÐ¤ÐÔ–ÐÏ–Ù ÊÐÌÐ‘Ñ¤Ð ÊÐÊÙë–ÐÎÐÄÙ‘ÐÜ»Ð§ÆÙÖÓ·°Ð¹Ù¦ÐÔ¹ÐÔî ÀÐÍË ‘ÙÖ®ÐÔÀÐ ÁÈÐ¦ÐÔ·ÐÅö ›ÐœþÊÐÄÑ—¤ÐÔÀÐ ÊÑ·°Ð‘Ð ¾Ñ·°Ð‘Ð–ÐÎÐ¹ÐÔî –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 Co-operatives to the Chartered Accountants’

1.13 Investigation and verification Cell: 1.13 vÀ¤SÉ ªÀÄvÀÄÛ ¥Àj²Ã®£Á WÀlPÀ : AiÉÆÃd£ÉAiÀÄrAiÀÄ°è ªÀÄAdÆgÁVgÀÄªÀ vÀ¤SÉ ªÀÄvÀÄÛ ¥Àj²Ã®£Á WÀlPÀªÀÅ 1995£ÉÃ ¸Á°¤AzÀ PÁAiÀÄð¤ªÀð»¸ÀÄwÛzÉ. F WÀlPÀzÀ ªÀÄÄRå PÁAiÀÄð ZÀlÄªÀnPÉUÀ¼ÉAzÀgÉ; (1).¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½AzÀ zÀÄgÀÄ¥ÀAiÉÆÃUÀ CªÀåªÀºÁgÀUÀ¼À §UÉÎ zÀÆgÀÄ§AzÀgÉ CªÀÅUÀ¼À ¥Àj²Ã®£É PÉÊUÉÆÃ¼ÀÄîªÀÅzÀÄ, (2).E¯ÁSÉAiÀÄ ªÀÈwÛ¥ÀgÀvÉAiÀÄ£ÀÄß ºÉaÑ¸À®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 ¤ÃqÀÄªÀÅzÀÄ. (3).E¯ÁSÉAiÀÄ C¢üÃ£À PÀbÉÃjUÀ¼À ¥ÀjÃ«ÃPÀëuÉUÀ¼À£ÀÄß PÉÊUÉÆ¼ÀÄîªÀÅzÀÄ ºÁUÀÆ CªÀjAzÀ C£ÀÄ¥Á®£Á ªÀgÀ¢UÀ¼À£ÀÄß ¥ÀqÉAiÀÄÄªÀ°è »A¨Á°PÉAiÀÄ PÀæªÀÄ vÉUÉzÀÄPÉÆ¼ÀÄîªÀÅzÀÄ. (4).ªÀÄºÁ¯ÉÃR¥Á®jAzÀ/¸ÀPÁðgÀ¢AzÀ/EvÀgÉ G£ÀßvÀ C¢üPÁjUÀ¼ÀÄ £ÉqÉ¹zÀ ¥Àj«ÃPÀët ªÀgÀ¢UÀ½UÉ ¸ÀA§A¢ü¹zÀ C£ÀÄ¸ÀgÀuÁ ªÀgÀ¢ ¥ÀqÉzÀÄ ¸À°è¸ÀÄªÀÅzÀÄ. (5).zÉÆÃµÀ¥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¸ÀÄªÀÅzÀgÀ ¸ÀA§AzsÀ ¥Àæ¸ÁÛªÀ£ÉAiÀÄ£ÀÄß vÀAiÀiÁj¸ÀÄªÀÅzÀÄ. »A¢£À ¸Á®ÄUÀ¼À ¥ÀæPÀgÀtUÀ¼ÀÆ ¸ÉÃjzÀAvÉ MlÄÖ 633 ¥ÀæPÀgÀtUÀ¼ÀÄ F WÀlPÀzÀ°è vÀ¤SÉAiÀiÁUÀÄwÛzÀÄÝ, 219 ¥ÀæPÀgÀtUÀ¼À£ÀÄß EvÀåxÀðUÉÆ½¹zÀÄÝ, ¢£ÁAPÀ 31.12.2004 gÀ CAvÀåPÉÌ MlÄÖ 414 ¥ÀæPÀgÀtUÀ¼ÀÄ ¨ÁQ EgÀÄvÀÛªÉ. 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: ªÀÄºÀvÀézÀ ¸ÁzsÀ£É: E¯ÁSÉAiÀÄÄ, ErÃ ¨sÁgÀvÀzÀ°èAiÉÄÃ ¥Àæ¥ÀæxÀªÀÄ J£Àß§ºÀÄzÁzÀ, ¢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 PÉ¼ÀV£À ªÀiÁ»wUÀ¼ÀÄ ®¨sÀå«gÀÄvÀÛzÉ. E¯ÁSÉAiÀÄ ¥ÀjZÀAiÀÄ E¯ÁSÉAiÀÄ ªÁ¶ðPÀ ªÀgÀ¢ E¯ÁSÉAiÀÄ £ÁUÀjÃPÀ ¸À£ÀßzÀÄ PÀ£ÁðlPÀ ªÀiÁ»w ºÀPÀÄÌ C¢ü¤AiÀÄªÀÄ, ¤AiÀÄªÀÄ PÀÄjvÀAvÉ E¯ÁSÉAiÀÄ ¥ÀæPÀluÉUÀ¼ÀÄ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¸ÁªÀiÁ£Àå vÀvÀéUÀ¼ÀÄ gÁdåzÀ°è£À ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¥ÀnÖ gÁdåzÀ°è£À ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ªÀ¸ÀÄÛ ¹Üw ¸ÀAQë¥ÀÛ gÁdåzÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÀÄð ¸ÁzsÀ£ÉAiÀÄ ¸ÀAQë¥ÀÛ «ªÀgÀUÀ¼ÀÄ ¯Á¨sÀ £ÀµÀÖ vÀ:SÉÛ, D¹Û dªÁ¨ÁÝj vÀ:SÉÛ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è UÀªÀÄ¤¸À¯ÁzÀ £ÀÆå£ÀvÉUÀ¼ÀÄ, DyðPÀ C£ÀÄ¥ÁvÀUÀ¼ÀÄ. E¯ÁSÉAiÀÄ PÀÄjvÀÄ DVAzÁUÉÎ PÉÃ¼À®àqÀÄªÀ ¥Àæ±ÉßUÀ¼ÀÄ ºÁUÀÆ GvÀÛgÀUÀ¼ÀÄ. 1.14 Computerisation programme and the Futuristic Scenario of the Department : Significant achievement: 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. 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 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è UÀÄgÀÄw¹zÀ £ÀÆå£ÀvÉUÀ¼ÀÄ G¯ÉèÃRUÉÆAqÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÀgÀ¢UÀ¼À£ÀÄß ¸ÀAQë¥ÀÛgÀÆ¥ÀzÀ°è ªÉ¨ï ¸ÉÊmï £À°è zÉÆgÀPÀÄªÀAvÉ ªÀiÁrgÀÄªÀÅzÀjAzÀ, F «ZÁgÀzÀ°è D¸ÀQÛ G¼ÀîªÀgÀÄ ¸ÀA¸ÉÜAiÀÄ DyðPÀ ¹ÜwAiÀÄ£ÀÄß w½zÀÄPÉÆ¼Àî§ºÀÄzÁVzÉAiÀÄ®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 JZÀÑjPÉ¬ÄAzÀ ¸ÀªÀÄxÀðªÁV ¤ªÀð»¸À®Ä eÁUÀÈwAiÀÄ£ÀÄß GAlÄ ªÀiÁqÀÄvÀÛzÉ. »ÃUÉ DqÀ½vÀzÀ°è ºÁUÀÆ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À°è ¥ÁgÀzÀ±ÀðPÀvÉAiÀÄ£ÀÄß vÀgÀÄªÀ GzÉÝÃ±ÀªÀ£ÀÄß ±ÀQÛAiÀÄÄvÀªÁV ªÀÄvÀÄÛ ¸ÀªÀÄxÀðªÁzÀ jÃwAiÀÄ°è ¥ÀÆgÉÊ¸À®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 ªÉÄÃ°£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 UÀªÀÄ¤¸À¯ÁzÀ £ÀÆå£ÀvÉUÀ¼ÀÄ (EzÀÝ°è), EvÁå¢ ªÀiÁ»wUÀ¼À£ÀÄß ªÉ¨ï¸ÉÊmï£À°è † ‘ÙÎÐ‘Ñ±ÒË·Ð ÊÑÃÔ–ÐÏ–Ù ¥ÀæPÀlUÉÆ½¸À¯ÁVzÉ. ÀÐÈÐþ 2001-02 1100 ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐÔ ÀÐÈÐþ 2002-03 12100 ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐÔ ÀÐÈÐþ 2003-04 4500 ÊÐÌÐ‘Ñ¤Ð ÊÐ˜Ð–ÐÎÐÔ (¯ÊÙ½¤ý 04¤Ð ƒ³Ðô·Ð ÀÐ¤ÙÁ–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 £ÉÃ CT® ¨sÁgÀvÀ ¸ÀºÀPÁgÀ ¸À¥ÁÛºÀzÀ ¸ÀªÀiÁgÉÆÃ¥À ¸ÀªÀiÁgÀA¨sÀzÀAzÀÄ E¯ÁSÉAiÀÄÄ gÀÆ¦¹gÀÄªÀ ¸ÀºÀPÁgÀ zÀ¥Àðt ªÉ¨ï¸ÉÊmï£ÀÄß PÀ£ÁðlPÀ gÁdåzÀ ªÀiÁ£Àå ªÀÄÄRåªÀÄAwæUÀ¼ÁzÀ ²æÃ zsÀªÀÄð¹AUï ºÁUÀÆ ªÀiÁ£Àå ¸ÀºÀPÁgÀ ¸ÀaªÀgÁzÀ ²æÃ Dgï.«.zÉÃ±À¥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.