ସମବାୟ ସମୀକ୍ଷା ନିର୍ଦେଶାଳୟ, ଓଡିଶା DIRECTORTE OF COOPERATIVE AUDIT, Odisha

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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.
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.pdf Circulation of Circulars/Guidelines.
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.
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.
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.
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.
Letter No-3031 dt-12.04.2010 Prudential Norms on Assets Classification, Provisioning and Income Recognition of Primary Agricultural Credit Societeis(PACS).
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.