1. 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
£Éà ¸Á°£À
ªÁ¶ðPÀ ªÀgÀ¢

2. 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.

3. 1.2 E¯ÁSÉAiÀÄ ¥ÀæªÀÄÄR PÁAiÀÄðUÀ¼ÀÄ:
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÉÄÝ 1959 gÀ PÀ®A 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 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 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. 
   

4. 1.4 A. Scope of Co-operative Audit:
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 ¸ÀÄ¹Û ¸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
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,

5. 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
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 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.

6. ¸ÀºÀPÁgÀ ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQ EgÀĪÀ
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
ªÀåQÛAiÀÄ «gÀÄzÀÞ C©üAiÉÆÃUÀ £ÀqɸÀ®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 co- operative 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.

7. ¸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 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.

8. E ºÉÆuÉUÁjPÉUÀ¼ÀÄ: C Responsibilities:
¥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 ªÀÄvÀÄÛ CAvÀºÀ ¸À¨sÉ AiÀÄ°è ¨sÁUÀªÀ»¸À®Ä ¤zÉÃð±ÀPÀgÀÄ ºÀPÀÄ̼ÀîªÀgÁVgÀÄvÁÛgÉ.
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.

9. 1.5 DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢:
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 ªÉÄÃ¯É PÁAiÀÄ𠤪Àð»¸ÀÄwÛzÁÝgÉ. ¢£ÁAPÀ 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 , 700 posts of different cadres are remaining vacant. Cadre wise details are furnished after flowchart of Administrative setup.

10. ADMINISTRATIVE SETUP / DqÀ½vÀ ªÀåªÀ¸ÉÜ
HEAD OF THE DEPARTMENT
DIRECTOR/ ¤zÉðñÀPÀgÀÄ
HEAD OFFICE/‘ÙӁ·Ðõ ‘НÙÓ§
DEPUTY DIRECTOR / G¥À ¤zÉðñÀPÀgÀÄ
(27 DISTRICTS)
JD(EST)/dAn ¤zÉðñÀPÀgÀÄ
(DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢)
JD(AUDIT)/ dAn ¤zÉðñÀPÀgÀÄ (¯É¥À)
JD(CELL)/dAn ¤zÉðñÀPÀgÀÄ(vÀ¥ÀWÀ)
ASSISTANT DIRECTOR/
¸ÀºÁAiÀÄPÀ ¤zÉðñÀPÀgÀÄ
(50 SUBDIVISIONS)
DD(EST)/ G¥À ¤zÉðñÀPÀgÀÄ (DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢)
DD(AUDIT)/G¥À ¤zÉðñÀPÀgÀÄ (¯É¥À)
DD(CELL)/G¥À ¤zÉðñÀPÀgÀÄ(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¢üãÀ ¹§âA¢
AUDIT STAFF
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¹§âA¢
SUB STAFF
C¢üãÀ ¹§âA¢
SUB STAFF
C¢üãÀ ¹§âA¢
SUB STAFF
C¢üãÀ ¹§âA¢
SUB STAFF
C¢üãÀ ¹§âA¢
SUB STAFF
C¢üãÀ ¹§âA¢

11. Sanctioned Posts/ ªÀÄAdÆgÁzÀ ºÀÄzÉÝUÀ¼ÀÄ
CADRE WISE DETAILS ARE AS FOLLOWS / ¹§âA¢AiÀÄ ªÀUÁðªÁgÀÄ ºÀÄzÉÝUÀ¼À «ªÀgÀ F PɼÀV£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 ¤zÉðñÀPÀgÀÄ 4. 53 63
Deputy Director / G¥À ¤zÉðñÀPÀgÀÄ 3. 02 04
Joint Director/ dAn ¤zÉðñÀPÀgÀÄ 2. -
Director/ ¤zÉðñÀPÀgÀÄ 1.
Vacant Posts/
SÁ°
Filled Posts/¨sÀwð
Sanctioned Posts/ ªÀÄAdÆgÁzÀ ºÀÄzÉÝUÀ¼ÀÄ
Cadre Wise/ªÀÈAzÀ
Sl.no ‘Ðõ.ÊЁ.

12. 1.6 ¹§âA¢ vÀgÀ¨ÉÃw :
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.
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.

13. Non-Plan / AiÉÆÃd£ÉÃvÀgÀ Budget Provision/ §eÉmï CªÀPÁ±À
1.7 ºÀtPÁ¸ÀÄ ªÀÄvÀÄÛ DAiÀĪÀåAiÀÄ :
F E¯ÁSÉAiÀÄ°è£À ªÉZÀÑUÀ¼ÀÄ ¯ÉPÀÌ ²Ã¶ðPÉ “ ¸ÀºÀPÁgÀ ¸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 gÀ°è (r¸ÉA§gï-04gÀ ªÀjV£À ¸ÀªÀÄ£ÀéAiÀÄ ¥ÀƪÀð) ªÀiÁzÀ¯ÁzÀ ªÉZÀÑUÀ¼À «ªÀgÀ F PɼÀV£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 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 ( 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.
1,663.55
1,598.67
22.04
15.84
02.
1,662.92
1,526.86
20.20
19.10
03.
1,640.32
23.33
23.38
04.
1,634.91 *
23.94
18.60*
* r¸ÉA§gï 2004 gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄ ¥ÀƪÀð vÁvÁÌ°PÀ ªÉZÀÑ
* Provisional Expenditure up to December 2004 before reconciliation.

14. Percentage/ ±ÉÃPÀqÀªÁgÀÄ
1.8 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É :
ªÀĺÀvÀézÀ ¸ÁzsÀ£É:
E¯ÁSÉAiÀÄ ªÀiÁ£ÀªÀ ¸ÀA¥À£ÀÆ䮪ÀÅ ¤gÀAvÀgÀªÁV E½ªÀÄÄRªÁUÀÄwÛzÁÝUÀÆå £Éà ¸Á°£À°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ EgÀĪÀ MlÄÖ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¥ÉÊQ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É PÉÊUÉƼÀî¯ÁVgÀÄvÀÛzÉ. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁzÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå £Éà ¸Á°£À ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½UÉ ºÉÆð¹zÀ°è UÀ½UÉ KjPÉAiÀiÁVgÀÄvÀÛzÉ.
»jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ, ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÉaÑ£À ¸ÀASÉåAiÀÄ ºÀÄzÉÝUÀ¼ÀÄ SÁ° EzÀÄÝzÀjAzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ EgÀĪÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß PÉÊUÉƼÀî®Ä ¸ÁzsÀåªÁVgÀĪÀÅ¢®è.
¥Àæ¸ÀPÀÛ ªÀµÀðªÀÇ ¸ÉÃjzÀAvÉ PÀ¼ÉzÀ £Á®ÄÌ ªÀµÀðUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀw «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwgÀÄvÀÛªÉ.
1.8 Audit:
Significant achievement:
In spite of depleting man power of the department 22,411 Cooperative societies have been audited in the year 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
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 AiÀiÁVgÀĪÀ ¸ÀA¸ÉÜUÀ¼ÀÄ
Balance/
G½PÉ
Percentage/ ±ÉÃPÀqÀªÁgÀÄ
01.
30415
17993
12422
59.15
02.
31206
20115
11091
64.45
03.
31877
22411
9466
70.30
04.
(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 £Éà ¸Á°£À°èzÀÝ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåAiÀÄÄ 30,415 UÀ¼ÁVzÀÄÝ, £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 to 32,170 by In spite of severe shortage of audit personnel, the department is making all out efforts to achieve and maintain maximum audit progress.

15. 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.
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 £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£Éà ¸Á°¤A¢ÃZÉUÉ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ
ºÀÄzÉÝUÉ £ÉêÀÄPÁw £ÀqÉAiÀÄ¢gÀĪÀÅzÀÄ.
¸ÀAWÀUÀ¼ÀÄ ºÉƸÀzÁV £ÉÆÃAzÀtÂAiÀiÁUÀÄwÛgÀĪÀÅzÀjAzÀ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É AiÀiÁUÀ¨ÉÃPÁVgÀĪÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå
C¢üPÀªÁUÀÄwÛgÀĪÀÅzÀÄ.
ºÁ° ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À°è ªÀåªÀºÁgÀUÀ¼À ¥ÀæªÀiÁt ºÉZÀÄÑwÛgÀĪÀÅzÀÄ
FVgÀĪÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåUÀ£ÀÄUÀÄtªÁV PÉëÃwæÃAiÀÄ ºÀÄzÉÝUÀ¼ÀÄ
ªÀÄAdÆgÁUÀ¢gÀĪÀÅzÀÄ.
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.

16. 1.10 ºÀtzÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ «ªÀgÀ :
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉüÉAiÀÄ°è PÀAqÀÄ »rAiÀįÁzÀ ºÀtzÀÄgÀÄ¥ÀAiÉÆÃUÀUÀ¼À£ÀÄß DAiÀiÁ ¸Á®ÄUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÀgÀ¢UÀ¼À°è ªÀgÀ¢ ªÀiÁqÀ¯ÁVgÀÄvÀÛzÉ.
PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è ºÁUÀÆ £Éà ¸Á°£À°è (¢£ÁAPÀ gÀªÀgÉ«UÉ) ¥ÀvÉÛ ºÀZÀѯÁzÀ zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwªÉ.
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 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.
300
468.64
02.
304
03.
266
745.07
04.
(Upto Dec.04/ r¸ÉA§gï 04 gÀAvÀåPÉÌ)
125
429.49

17. 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 £Éà ¸Á°£À gÀÆ ®PÀëUÀ½AzÀ £Éà ¸Á°UÉ gÀÆ ®PÀëUÀ½UÉ KjgÀÄvÀÛzÉ.
PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀð ºÁUÀÆ ¥Àæ¸ÀPÀÛ £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 lakhs during , to Rs lakhs during
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 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
554.60
0.34
582.42
67.58
0.26
652.46
76.88
0.45
68.94
r¸ÉA§gï 2004 gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄ ¥ÀƪÀð/ Unreconciled figures up to Dec 2004
0.18 -

18. 1.12 Important Judgment by the Hon’ble High Court regarding assessment and collection of audit fee:
  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 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‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð „‘Фв٠ÀÐÔ³ÐÔê ÀÐÊÐÖÅ ÁÈЁ¦ÐÔ·ÐÅö ‘йÑþ©‘Ð ¤Ñ¡ô ‡›Ðà ¹Ñô¦Ð¦ÑÁ¦ÐÔ ºÓ¯¤ÐÔÀÐ ÀÐÔÌгÐ÷·Ð ´Ó»ÐÔþ.
ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ù ºÀÐþÍÊÐÄÑ·Ð ÊÐÌБѤРÊЁ˜Ð–ÐÏ–Ù …Äєف¦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 ¤Ð ˁ·°ÐÔ³Ð÷, ·Ð¤Ð–ÐÎйÐÔî º–и »Ð¯ÊÐÃÔ ÊБÑþ¤Ð‘ÙÜ ‘йÑþ©‘Ð ÊÐÌБѤРÊЁ˜Ð–ÐÎÐ º¦ÐÔÀЦÑÀÐÏ 1960 ¤Ð º¦ÐÔÀÐÔ 30 ¤Ð¹Ð÷¦ÐÔ »Ðõ·Ð³ÐêÀÑ—¤ÐÔÀÐ ƒ¸°‘ѤзРˁ·°ÐÔ³Ð÷ ÀÐÔ³ÐÔê º·ÙÓþÆБФÐÔ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð º–и »Ð¯ÊÐÃÔ ºÓ®ÐÄÑ—¤ÐÔÀÐ ƒ¸°‘ѤР»Ðõ³Ñô¦ÙÖÓ¡¹Ù¦ÐÔ Ë·°ÐÔ³Ð÷ »ÐõÇîË 55 ÊÐÌБѤРÊЁ˜Ð–ÐÎÐÔ ‘йÑþ©‘Ð ¤Ñ¡ô·Ð ‡›Ðà ¹Ñô¦Ð¦ÑÁ¦ÐÔ·ÐÅö ÁÁ·°Ð §ªý ƒ£þ–ÐÎйÐÔî ÊÐÅöË·ÐìÀÐÕ.

19. ‘йÑþ©‘Ð ¤Ñ¡ô ‡›Ðà ¹Ñô¦Ð¦ÑÁ¦ÐÔÀÐÕ, ¹Ñô¦Ð¦ÑÁ¦ÐÔ·Ð ÀÐÔԁ·Ù ÀÐԁ¯ÊÐÄÑ·Ð ÀÑ·Ð ÁÀÑ·Ð –ÐÎйÐÔî ‘ÐÖÁ‘ÐÔÈÐÀÑ— »Ð§ÇÓÅË, ¸¹Ñ‘Ð ¤Ð·ÐÔ ÀÐÔÌгÐ÷·Ð ´Ó»Ðþ¹ÐÔî ºÓ¯ † ŠÄÑö §ªý ƒ£þ–ÐÎйÐÔî ³ÐÏü ÌÑ‘ÐÄÑ—·Ù. † ´Ó¼þ¹ÐÅö …ºî³Ð¤Ù ÁÈЁ¦ÐÔ–ÐÎÐÃö·Ù, † ‘ÙÎБѱÒË·Ð ÀÐÔÌгÐ÷·Ð ƒÆЖÐÎÐÔ ÊÙÓ§·Ù.
·ÐÔ¯¦ÐÔÔÀÐ ½®ÐÀÑÎÐ/ ÀÑô»Ñ¤Ð ÀÐÍÀÑ«¹Ð ÀÙÔÓÄÙ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ „‘Фв٠ÀЦѮÐÄÑ –ÐÔ´ê¤ÐÔÀÐÕ·ÐÔ ƒº¦Ðԁ´õ³ÐÀÐ×, ¹Ñô¦ÐÔ¾ÑͤÐÀÐ× „—¤Ð·Ù ‘йÑþ©‘Ð ÊÐÌБѤРÊЁ˜Ð–ÐÎÐ º¦ÐÔÀЦÑÀÐÏ 1960 ¤Ð º¦ÐÔÀÐÔ 30 ¤Ð³Ù ‘ÐõÀÐÔ½·ÐìÀÑ—¤ÐÔ³Ðê·Ù.
»ÐõÇî³Ð ÊБÑþ¤Ð·Ð „·ÙÓÆзЁ³Ù º–и »Ð¯ÊÐÄÑ –ÐÔ´ê¤ÐÔÀÐ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜÀÐÕ …Äєف¦ÐÔÔ ÊÐÌБѤРÊЁ˜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 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;

20. 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.
ÊБÑþ¤ÐÀÐÕ º¦ÐÔÀÐÔ–ÐÎЁ³Ù ³Ð¹Ð–Ù »Ðõ·Ð³ÐêÀÑ—¤ÐÔÀÐ ƒ¸°‘ѤÐÀйÐÔî ‡»Ð¦ÙÖÓ—Ë ÊÐÌБѤРÊЁ˜Ð–ÐÎÐ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ º·ÙÓþÆБФÐÔ ·Ð—ˤÐÔÀÐ ÀЦÑÍ´ ÌÑ–ÐÖ ƒ’ ƒÆÐ –ÐÎйÐÔî ÁÀÙӛйѳÐó‘ÐÀÑ— »Ð§ÇÓÅË, ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ „‘Фвف¦ÐÔ ·Ð¤Ð–ÐÏ–Ù ƒ¹ÐÔÀÙÖӷй٠ºÓ¯¤ÐÔÀÐշЧ·Ð ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð º–и ÌÑ–ÐÖ „‘Фв٠½–ÙÞ ÊБÑþ¤Ð ÊÐÌБѤРÊЁ˜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 »Ð§ÈÐܤв٠ÊБÑþ¤Ð·Ð »Ðõ·Ð³Ðê ƒ¸°‘ѤРÀÑô¼ê–Ù ÁÔÓ§·Ñì—·Ù Š½ ƒ£þ·Ñ¤Ð¤Ð ÀÑ·ÐÀйÐÔî »ÐïÃÔ ½¤ÐÔÀÐÕ¸Ãö.

21. …·ÐÃö·Ù, † ´Ó¼þ¹ÐÅö –ÐÀÐÔºÊÐÄÑ—¤ÐÔÀÐ …ºî³Ð¤Ù ÀÐÔÔ”ÑôÆЖÐÎف·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 ¾ÙÎÐÀбҖٖÐρ·Ð ƒ·Ð¤Ù; ¾ÙÄÙ ÌÑ–ÐÖ ·Ð¤Ð–ÐÎÐÅö¹Ð ‹§‘Ù, ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ …ÄÑ”Ñ Ë½ñ¸¦ÐÔ ÀÙӳйР»Ð§ÈÐܤв٠…³Ñô¸–Ðρ·Ð ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ÀÐÊÐÖÄÑ´¦ÐÔÅö ‘Ù֤г٠‘Ё®ÐÔ ½¸·Ù.
¾°Ñ¤Ð³Ð·Ð ‘ЁªÙÖõÓäý ÀÐÔ³ÐÔê „¯©¤ý ¡¹Ð¤ÐÄý¤ÐÀФÐÔ ‘ÙÜ ƒ³Ðô–Ùց®Ð ƒÀи°–Ù ºÓ¯¤ÐÔÀÐ ÀФи¦ÐÔÅö ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ·Ð¤Ð–ÐÎйÐÔî ÀÙ›Ðà–ÐÏ–Ù ƒ¹ÐÔ–ÐÔ± ÀÑ–ÐÔÀЁ³Ù »Ð§ÈÐܤв٠ÀЦѮÐÄÑ—ÃöÀÑ·Ð직·Ð …Äєف¦ÐÔ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ ÌÑ–ÐÖ ÀÙ›Ðà ÀÐÊÐÖÄÑ´¦ÐÔÔ …Äєف¦ÐÔ ¤Ñ¡ÊÐ÷ ÀÙ›Ðà–ÐÏ—³Ð ‘ЯÀÙԁ¦Ð¦Ñ—·ÐÔì, §·Ð ¤Ð ƒÀи°¦ÐÔÅö ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ ÀÐÊÐÖŁ¦ÐÔÔ ¤Ñ¡ÊÐ÷ ÀÙ›Ðà’܁³Ð ¤ÐÖ Ã‘Ðù¸·Ð ¤ÐÖ Ã‘Ðù·ÐÈÐÔå ‘Ð¯ÀÙÔ …·Ù Š·ÐÔ ÀФи ÀЦѯ¤ÐÔÀÐ ƒÆÐÀÐÕ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·Ð ·Ð¤Ð–ÐÎÐ »Ð§ÈÐܤвٖ٠·ÐÔ ‘ѤбÀÑ—·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 and Rule 30 of Karnataka Cooperative Rules 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 , 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 to ranged from Rs lakhs to lakhs was one of the factors which necessitated revision of scale of audit fee.

22. …·ÙÓ ÀФи¦ÐÔÅö (ƒ) ÊÐÌБѤР„·ÙÖÓùÐÀйÐÔî ¾ÙÎÙÊÐÔÀÐ ¡ÀѾÑì§ ÊБÑþ¤Ð·Ð ÌÙֲٖѧ‘ف¦Ð¦Ñ—·Ù¦Ð¦Ñ·Ð¤ÐÖ ÊÐÌБѤРÊЁ˜Ð–ÐÎÐ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ …Äєف¦ÐÔÔ ·Ð—ÊÐÔÀÐ ÊÙÓÀف¦ÐÔ¹ÐÔî ÊЁ»ÐÖ±þÀÑ— ÊÑÀЦѣ‘ÐÊÙÓÀÙ Š·ÐÔ »Ð§–бÒÊÐÄізÐÔ; („) …Äєف¦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 ÊÙÓÀف¦ÐÔÔ ¤Ñ¡ô ÊБÑþ¤Ð‘ÙÜ „¶þ‘Ð ÌÙ֤ف¦Ð¦Ñ–з٠ÊÑ÷ÀÐÁ¿ ¦Ð¦Ñ—¤Ð¾ÙÓ‘Ñ—·Ù Š½Ô·ÐÔ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÊÙÓÀف¦ÐÔ ÀÐÔÔ“ô ·°ÙôӁ¦ÐÔÀÑ—·Ù.
ÊÐÌБѤРÊЁ˜Ð–ÐÎÐ ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ …Äєف¦ÐÔÔ ¤Ñ¡ô·ÐÅö¤ÐÔÀÐ 30,000‘ÐÖÜ ÌÙœà¹Ð ÊÐÌБѤРÊЁÊÙë –ÐÎÐ ÀÑÉþ‘Ð ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ù¦ÐÔ¹ÐÔî ºÀÐþÍÊÐÃÔ ƒÀÐÆÐô‘Ð ÀÑ–ÐÔÀÐÈÐÔå ÀÐÔÖþ°ÐֳРÊÛþ°Ðô–ÐÎйÐÔî ÌÙց¸¤Ð¾ÙÓ‘Ñ—·Ù. ƒÃö·Ù, ƒ¹ÙÓ‘Ð „¶þ‘Ð ÌÑ–ÐÖ ÊÑÀЦѣ‘ÐÀÑ— ·ÐÔ½þà ÀЖÐþ·Ð ÊÐÌБѤРÊЁ˜Ð –ÐÏ–Ù ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜ·ÐÅö ºÓ®ÐÄÑ –ÐÔ´ê¤ÐÔÀÐ Á¹ÑÂÔ´–ÐÎйÐÔî ‘ÑÑÑÑÙÜ „–ÐÔ´ê¤ÐÔÀÐ ÀÙӳйР»Ð§ÈÐܤвٖÐÎйÐÔî –ÐÀÐԺ˷ÐÅö ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ …Äє٠·Ð—ÊÐÔÀÐ ÊÙÓÀÙ–Ù ƒ¹ÐÔ –ÐÔ±ÀÑ— ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÆÐÔÃÜÀйÐÔî Á¸°ÊÐÔÀÐÕ·ÐÔ ÊÑ·°Ðô ÀÑ–ÐÄѤзÐÔ.
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.

23. ƒ£þ·Ñ¤Ð¤ÐÔ ³ÐÀÐÔó ÊЁÊÙë–ÐÎÐ ÄÙ‘ÐÜ »Ð§ÆÙÖÓ·°Ð¹Ù¦ÐÔ¹ÐÔî ›Ñ©þ®ýþ ƒ‘ہªÙªý ¤ÐÀЧ·Ð ÀЦѯÊÐÃÔ ƒ¹ÐÔÀÐÔ´ÊоÙӑف·ÐÖ ÊÐÌÐ §ªý ƒ£þ –ÐÎÐÅö ¹Ñô¦Ð¦ÑÁ¦ÐÔÀйÐÔî ‘ÙÖÓ§·Ðì¤ÐÔ. ¹Ñô¦Ð¦ÑÁ¦ÐÔÀÐÕ † ‘ÙÖÓ§‘Ù–ÐÎйÐÔî ³ÐÏü ÌÑ’·Ù. † ‘ÙÖÓ§‘Ù–ÐÎйÐÔî ³ÐÏü ÌÑ‘ÐÔÀÐշБÙÜ, …Äєف¦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–ف¦ÐÔÅö ›Ñ©þ®ýþ ƒ‘ہªÙªý¤ÐÀФÐÔ–ÐÏ–Ù ÊÐÌБѤРÊЁÊÙë–ÐÎÐÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ù¦ÐÔ¹ÐÔî ÀÐÍË ‘ÙÖ®ÐÔÀÐ ÁÈЁ¦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 Co-operatives to the Chartered Accountants’

24. 1.13 Investigation and verification Cell:
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 ¥ÀæPÀgÀtUÀ¼À£ÀÄß EvÀåxÀðUÉƽ¹zÀÄÝ, ¢£ÁAPÀ 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 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

25. 1.14 E¯ÁSÉAiÀÄ PÀA¥ÀÆåljÃPÀgÀt AiÉÆÃd£É ºÁUÀÆ E¯ÁSÉAiÀÄ ¨sÀ«µÀåzÀ ¸ÀégÀÆ¥À:
ªÀĺÀvÀézÀ ¸ÁzsÀ£É:
E¯ÁSÉAiÀÄÄ, Erà ¨sÁgÀvÀzÀ°èAiÉÄà ¥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.
E¯ÁSÉAiÀÄ ¥ÀjZÀAiÀÄ
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E¯ÁSÉAiÀÄ £ÁUÀjÃPÀ ¸À£ÀßzÀÄ
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1.14 Computerisation programme and the Futuristic
Scenario of the Department :
Significant achievement:
The Department has launched an unique and bi- lingual 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.

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ÀÐÈÐþ ÊÐÌБѤРÊЁ˜Ð–ÐÎÐÔ
ÀÐÈÐþ ÊÐÌБѤРÊЁ˜Ð–ÐÎÐÔ
ÀÐÈÐþ ÊÐÌБѤРÊЁ˜Ð–ÐÎÐÔ
(¯Êف½¤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 , 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 Societies.
Year Societies
Year Societies
( upto the end of December 2004)

27. ¢£ÁAPÀ 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 ²æà zsÀªÀÄð¹AUï ºÁUÀÆ ªÀiÁ£Àå ¸ÀºÀPÁgÀ ¸ÀaªÀgÁzÀ ²æà Dgï.«.zÉñÀ¥ÁAqÉ,gÀªÀgÀÄ ¢£ÁAPÀ 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 and the Hon’ble Minister for Cooperation Sri.R.V.Deshpande has also viewed the website on and they have commended this unique achievement.