ସମବାୟ ସମୀକ୍ଷା ନିର୍ଦେଶାଳୟ, ଓଡିଶା DIRECTORTE 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:

http://agcsodisha.nic.in/images/citizen_charter.png
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:


Sl. No.

Name of the Circle with address

Office accommodation

Area

01

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.

02

O/O the AAGCS Berhampur,
1st floor, Plot No-361/382
At-Babajitota Street
Near City Hospital
P.O-Berhampur
P.S-Baidyanathpur
Dist: Ganjam
Pin: 760001

Rented Building

1988 Sq. Ft.

03

O/O the AAGCS Balasore
Plot No-10, Building No-1000
At-Padhvanpada
P.O-Balasore
P.S-Balasore Town
Pin-756001

Rented Building

1640 Sq. Ft.

04

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.

05

O/O the AAGCS Cuttack-I
At-Aurobinda Nagar
P.O/P.S-Madhupatna
Dist- Cuttack
Pin-753010

Rented Building

1898 Sq. Ft.

06

O/O the AAGCS Cuttack-II
At-Sankarpur, Dasasahi
Near Link Road, Badambadi Bus Stand
P.O/P.S-Madhupatna

Rented Building

1898 Sq. Ft.

07

O/O the AAGCS Dhenkanal
Plot No: 6052/361
At-Ratan Bazar
P.O-Dhenkanal (R.S)
P.S-Dhenkanal Town
Dist-Dhenkanal
Pin-759013

Rented Building

1767 Sq. Ft.

08

O/O the AAGCS Jeypore
At-Parabeda
P.O/P.S-Jeypore
Dist-Koraput
Pin-764001

1st floor,
Composite Government Building

4902 Sq. Ft.

09

O/O the AAGCS Khurda
Plot No-3661
In front of Damasahi,
Near Neelachal Gramya Bank,
New Bus Stand
P.O/P.S/Dist: Khurda
Pin: 752065

Rented Building

1850 Sq. Ft.

10

O/O the AAGCS Keonjhar
Collectorate Campus
P.O/P.S-Keonjhar
Dist- Keonjhar
Pin-758001

2nd floor,
Composite Government Building

1200 Sq. Ft.

11

O/O the AAGCS Kalahandi
At-Naktiguda
P.O-Bhawanipatna
P.S-Bhawanipatna Town
Dist-Kalahandi
Pin-766001

Ground floor,
Composite Government Building

2100 Sq. Ft.

12

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.

13

O/O the AAGCS Puri
At-Backside of BNR Hotel, City Road
P.O-Puri
P.S-Puri Town
Dist-Puri
Pin: 752002

2nd floor,
Composite Government Building

 

14

O/O the AAGCS Phulbani
At-Near Panchayat Bhawan, College Road
P.O-Phulbani
P.S-Phulbani Town
Dist-Kandhamal
Pin:702001

1st floor,
Composite Government Building

 

15

O/O the AAGCS Sambalpur
In front of SBI, Bargarh
P.O/P.S-Bargarh
Dist-Bargarh

Composite Government Building

 

16.

O/O the AAGCS Sundargarh
At-Collectorate Campus, near C.I Office
P.O-Sundargarh
P.S-Sundargarh Town
Dist-Sundargarh
Pin-770001

1st floor,
Composite Government Building

 

 

7. Societies of different Departments covered under audit:

    We conduct audit of all societies under the following Departments:

  1. Cooperation
  2. Handloom & Textiles
  3. Industries
  4. Veterinary
  5. Fisheries
  6. 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.
  11. 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:


Sl.
No.

Officer to be contacted

Phone Number

 

Email address

Office

Fax

1.

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

+91 674 2575720

2575720

agcsodisha[at]gmail[dot]com
dcaodisha[at]gmail[dot]com

2.

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

+91 674 2570955

2575720

 

-

3.

Vacant: Joint Auditor General of Cooperative Societies, Odisha.

4.

Sh. Surendra Kumar Sethy, O.C.S.-I, Deputy A.G.C.S., Odisha

+91 674 2570955

 

agcsodisha[at]gmail[dot]com
dcaodisha[at]gmail[dot]com

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: