ସମବାୟ ସମୀକ୍ଷା ନିର୍ଦେଶାଳୟ, ଓଡିଶା DIRECTORATE OF COOPERATIVE AUDIT, Odisha

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Citizens Charter

Citizens Charter
(Directorate of Cooperative Audit, Odisha, Bhubaneswar)

1. Introduction:

The Directorate of Co-operative Audit was created by the State Government in December 1991 by bifurcation of the Directorate of Registrar of Cooperative Societies and started its functioning under the Auditor General of Co-operative Societies as Head of the Directorate from March 1999.
There are 16 Audit Circles in this Directorate each under an Assistant Auditor General of Cooperative Societies.
This Directorate was established with the primary objective of planning audit of Cooperative Societies in the State on a sound footing after amendment of the Orissa Co-operative Societies Act, 1962. It aims at ensuring independent audit of all cooperative societies in the state without administrative interference in any manner so as to ensure proper financial and management discipline in cooperative organization.

2. The Objective:

This charter is a declaration of our mission, goals, values, efforts, duties, standard and our sincere commitment to Cooperative Societies set up in Orissa. The Charter provides the citizens a brief overview of the functioning of the Directorate of Cooperative Audit and the various services and remedies available under the provisions of the Orissa Cooperative Societies Act 1962 and the Rules made there under.

3. Mission of the Directorate:

Since its creation, the Directorate has achieved significant growth in audit of accounts of cooperative societies. Our mission is to ensure transparency in the management of Cooperative Societies through regular audit of their accounts so that the Cooperative Societies can perform better and render yeomen service to the members for their economic upliftment, especially, the rural mass.

4. Vision of the Directorate:

Our vision and endeavour shall always be to ensure cent percent audit of all Cooperative Societies including the Cooperative Banks and Apex cooperative institutions in the State, to see that the Cooperative Societies perform as per the provisions of law and cater to the economic needs of their members as well as the public at large.

5. Act & Rules:

The provisions of Orissa Cooperative Societies Act 1962 and Rules 1965 as amended from time to time are implemented by this Directorate. Following provisions of Act & Rules are related to this Directorate:
Section 30-Convening Special General Body; 62-Audit; 67-Surcharge;105-Attachment of property before award or order; 108-Audit Fee collection; 111-Review,112A-Reference;116-Cognizance of Offence;120-Power of Civil Court
Rule 57-Audit; 58-Auditor; 58A-Communication of Audit Report; 59-Auditors Report; 60-Cost of Audit; 61-Examination of monetary transaction;62- Form of Audit Statement; 63-Audit of Liquidated Society;64- Bad & Doubtful Debts;65-Writing Off of bad assets;70-Procedure of Surcharge;

6. Organisational Hierarchy:

Directorate of Cooperative Audit is headed by the Auditor General of Cooperative Societies who is assisted by the Additional Auditor General of Cooperative Societies, Joint Auditor General of Cooperative Societies, Deputy Auditor General of Cooperative Societies (one each) and 16 number of Assistant Auditor General of Cooperative Societies stationed at different Headquarters. Each Circle is provided with some Auditors of Sub Assistant AGCS & ACS ranks to audit Primary & Central Cooperative Societies. Apex Cooperative Societies are being audited by the Auditors of Central Audit posted at Headquarters under the direct supervision of the Auditor general of Cooperative Societies. The hierarchy of officers of this Directorate is as follows:


Address of the Directorate

Directorate of Cooperative Audit, Odisha, Bhubaneswar
Block-B-1, 4th Floor
Toshali Bhawan, Satyanagar
Dist-Khurda, Bhubaneswar
Pin:- 751007

Name of the Circles:


Name of the Circle with address

Office accommodation


Phone landline


O/O the AAGCS, Aska

At- Kalinga Road Aska

Holding No.43/39 & 44/10

P.O/P.S-Aska Town, Dist: Ganjam

Pin: 761110

Rented Building

2101 Sq. Ft.



O/O the AAGCS Berhampur,

1st floor, Plot No-361/362

At- Babajitota Street, Near City Hospital

P.O-Berhampur ,P.S- Baidyanathpur

Dist: Ganjam,Pin: 760001

Rented Building

1815 Sq. Ft.



O/O the AAGCS Balasore

At: Telengasahi, Vidyutmarg, Po/dist-Balasore.

Rented Building

2000 Sq. Ft.



O/O the AAGCS Bolangir

Plot No: 245/2749, At: Palace line

P.O/P.S/Dist: Balangir,Pin-767001

Rented Building

1850 Sq. Ft.



O/O the AAGCS Cuttack-I

At-Aurobinda Nagar

P.O/P.S-Madhupatna, Dist- Cuttack


Rented Building

1898 Sq. Ft.



O/O the AAGCS Cuttack-II

At-Sankarpur, Dasasahi

Near Link Road, Badambadi Bus Stand


Rented Building

1898 Sq. Ft.



O/O the AAGCS Dhenkanal

Samabaya Bhawan,

At/Po- Mahisapat,

Town/ Dist- Dhenkanal


Composite Government Building

1767 Sq. Ft.



O/O the AAGCS Jeypore

At-Parabeda, P.O/P.S-Jeypore


1st floor,

Composite Government Building

4902 Sq. Ft.

06854-251681/ 251683


O/O the AAGCS Khurda

At-Sanapala, Po- Pallahat, (Near Akhandalmani Temple)P.S/Dist: Khurda

Pin: 752065

Rented Building

1850 Sq. Ft.

06755-220784/ 223456


O/O the AAGCS Keonjhar

Collectorate Campus

P.O/P.S-Keonjhar, Dist- Keonjhar


2nd floor,

Composite Government Building

1200 Sq. Ft.



O/O the AAGCS Kalahandi



P.S-Bhawanipatna Town, Dist-Kalahandi


Ground floor,

Composite Government Building

2100 Sq. Ft.



O/O the AAGCS Mayurbhanj

At-Murgabadi, LIC Colony

P.O-Baripada-II, P.S-Baripada Town

Dist-Mayurbhanj, Pin- 757002

1st floor,

Composite Government Building

1200 Sq. Ft.



O/O the AAGCS Puri

At-Backside of BNR Hotel, Chakratirtha Road

P.O-Puri, P.S-Puri Town

Dist-Puri, Pin: 752002

1nd floor,

Composite Government Building




O/O the AAGCS Phulbani

At-Near Panchayat Bhawan, College Road, P.O-Phulbani

P.S-Phulbani Town, Dist-Kandhamal


1st floor,

Composite Government Building




O/O the AAGCS Sambalpur

In front of SBI, Bargarh



Composite Government Building




O/O the AAGCS Sundargarh

At-Collectorate Campus, near C.I Office


P.S-Sundargarh Town



1st floor,

Composite Government Building




7. Societies of different Departments covered under audit:

    We conduct audit of all societies under the following Departments:

a.    Cooperation

b.    Handloom & Textiles

c.    Industries

d.   Veterinary

e.    Fisheries

f.     ST & SC Development

8. Service provided by the Directorate:

1.   We conduct audit of all Cooperative Societies in the State.

2.   While the audit of Primary & Central Cooperative Societies are audited by the Assistant AGCS of Circles, the audit of Apex cooperative institutions are audited by the Central Audit Circle under direct supervision of AGCS, Orissa.

3.   The AGCS issues Audit Certificates on the Audit Reports conducted by the Departmental Auditors as well as the Chartered Accountants.

4.   The Audit Reports are required to be submitted for issue of Audit Certificate within one month of its completion or within three months, if permitted by the AGCS. The same is to be complied by the society within one month of its completion.

5.   Special Audit & reaudit on certain accounts are conducted if grave irregularity is suspected and not detected in regular audit.

6.   Interim & Concurrent audit of Central Cooperative Banks, State Cooperative Bank & Urban Cooperative Banks are conducted in regular manner.

7.   Surcharge action under Section 67 of OCS Act 1962 is also taken against the officers and office bearers of the cooperative societies on the basis of Audit, Inspection, Enquiry or Liquidators Report for causing deficiency in the assets of the society. Our whole endeavour in this regard is to restore the assets of the cooperative societies.

8.   Surcharge action can be initiated by the AGCS on own motion or on application by the Liquidator, the Committee or any Creditor.

9.   We also ensure compliance from the Cooperative Societies on the defects and irregularities pointed out by audit.

10.        For the service rendered for conducting audit, we levy Audit Fee on the societies, which is a non tax revenue of the Government. The same is deposited by the society in the Government Treasury under the Head of Account 0425-Cooperation-101-Audit Fees-0010-Charges for service provided-02022-Collection of payment for service rendered. We provide copy of Audit Reports to the society and its members on payment of prescribed fees under Rule 147 & 148 of the OCS Rules 1965.

9. Grievances Mechanism:

Grievance Cells at the Headquarter & at the Circles have been opened for redressal of public grievances. At Headquarters level, the AGCS, Odisha holds grievance hearing on every Saturday from 3.00 PM to 5.00 PM. In absence of the Head of Office, the next officer holds such grievances. The Establishment Officer is appointed as Grievance Redressal Officer for the Directorate of Cooperative Audit. All the grievances shall be disposed off within 7 to 15 days as per merit of the case. In the event of failure or delay on the part of the Establishment Officer, the next authority, i.e., Deputy AGCS/ Joint AGCS/ Additional AGCS may be approached. They should hear the grievance petitions and dispose of within 7 to 15 days. If the grievance is not redressed within the stipulated time, the AGCS, Odisha shall be the next authority to be approached for redressal grievances. The Citizens Charter of the Directorate of Cooperative Audit is displayed conspicuously in the Notice Board of the Office for perusal of the public.
The contact number of the Officers receiving grievance petitions is given below:


Officer to be contacted

Phone Number


Email address




Sh. Bharat Chandra Behera, O.A.S.(Spl Secy.), AGCS, Odisha





Vacant: Additional A.G.C.S., Odisha






Sh. Surendra Kumar Sethy, O.C.S.-I, Joint Auditor General of Cooperative Societies, Odisha.





Sri Dibyasingh Digal, Deputy Auditor General of Cooperative Societies, Odisha.




In Field Office level:

In the district level, the Assistant AGCS holds grievance on every Saturday from 3.00PM to 5.00 PM. On receipt of grievance petition, the AAGCS passes order to the SAAGCS of the Circle to attend the same on priority. In the event of failure or delay by the SAAGCS (O), the Assistant AGCS disposes of the grievance petition within 7 to 15 days depending upon merit of the case. The Citizens Charter of the AAGCS of Circles is displayed conspicuously in the Notice Board of the concerned AAGCS Circle offices.

E-mail ID of the Directorate: