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Circular & Notification

Letter No. & Date	Subject (Click on the subject of each letter/circular to view/download)
List of CA firms District / area wise.	The list of Empanelled Chartered Accountant firms to Conduct Audit of C.S. under Directorate of Cooperative Audit, Odisha, Bhubaneswar.
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-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.

ସମବାୟ ସମୀକ୍ଷା ନିର୍ଦେଶାଳୟ, ଓଡିଶା DIRECTORATE OF COOPERATIVE AUDIT, Odisha

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