| Date |
Letter No. |
Subject(click on the subject of each letter/circular to view/download) |
| 07-01-2017 |
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.
|
| 23-11-2016 |
Letter No.6984 Dt.23.11.2016 |
Submission of monthly D.O. Narrative report.
|
| 10-11-2016 |
Letter No.6748 Dt.10.11.16 |
Operational Guidelines for Construction of office building of PACS.
|
| 03-10-2016 |
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.
|
| 08-09-2016 |
Letter No.4906 Dt.8.9.16 |
Circular on Role of Directors of Cooperative Banks.
|
| 26-08-2016 |
Letter No.5241 Dt.26.08.2016 |
Yardstick/Norms for audit of Coop Institutions based on work-time study and annual authorization to be made to auditors as per Annual Programme for audit in circles.
|
| 26-08-2016 |
Letter No.5252 Dt.26.08.2016 |
Guidelines and instructions for the Credit Societies.
|
| 21-07-2016 |
Circular No-4606 Dt-21.07.2016 |
Revised norms for audit classification of Urban Cooperative Banks.
|
| 08-06-2016 |
Letter No-3915 Dt-08.06.2016 |
Audit Classification of state cooperative Banks and Central Cooperative Banks:-Revision in Audit Scale.
|
| 25-06-2016 |
Circular No. 3771-26.05.2016 |
Concurrent Audit of PACS.
|
| 20-05-2016 |
Circular No-10214 Dt-20.05.2016 |
Utilization of commission received on paddy procurement operations by the PACS-LAMPS-FSS.
|
| 31-03-2016 |
Order No.2484-31.3.16 |
Maintenance of file for issue of Audit Reports/Certificates.
|
| 04-03-2016 |
Letter No-1680 Dt-04.03.2016 |
Format for Final Concurrent Audit Report of branches of DCCB.
|
| 25-02-2016 |
Letter No-1265 Dt-25.02.16 |
Reporting of fraud, misappropriation and other major irregularities in the Audit Reports of PACS.
|
| 23-02-2016 |
Letter No. VI(I) 39/ 2010 - 1238 / Audit-8 Dated- 23.02.2016 Of DCA, Odisha, Bhubaneswar |
Regarding institution of prosecution for offence under OCS Act.
|
| 22-02-2016 |
Letter No-1199 Dt-22.02.2016 |
Format for Statutory Audit of DCCBs.
|
| 19-02-2016 |
Letter No-1008(16) Dt-19.02.2016 |
Submission of information on PACS-Regarding maintenance of Audit Certificate Issue Register.
|
| 15-02-2016 |
Letter No-899 Dt-15.02.2016 |
Use of color pencils for the purpose of audit of Coop Societies in the State.
|
| 28-12-2015 |
Circular No-8999(16) Dt-28.12.2015 |
Format for preparation of Audit Reports of PACS.
|
| 26-11-2015 |
Lt No-8191(16) Dt-26.11.15 |
Submission of information on PACS.
|
| 30-10-2015 |
Letter No.7438 Dt.30.10.15 Circular |
Circular on Role of Directors of OSCB and DCCBs.
|
| 28-10-2015 |
Circular No-7396 Dt-28.10.2015 |
Audit Suggestion for Specific action to be initiated by appropriate authority.
|
| 20-08-2015 |
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.
|
| 16-06-2015 |
Circular No. 3533-16.6.15-Audit-8 |
Audit of Central Cooperative Banks-Guidelines for statutory-Concurrent Auditors.
|
| 03-12-2014 |
Letter No-22956 Dt.03.12.2014 |
Operational Guideline for KMS.2014-15.
|
| 29-11-2014 |
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.
|
| 08-09-2014 |
Letter No.-4909-8.9.14. |
Circulation of Circulars/Guidelines.
|
| 17-06-2014 |
No-31/2012-10619/ Bank-3/Dated. 17.06.14 Of RCS Odisha, Bhubaneswar. |
Amendment 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
|
| 04-03-2014 |
Letter No.1006 Dt.4.3.14 |
Database of Directors of Urban Cooperative Banks.
|
| 30-01-2014 |
LFAR- UCB- L.No-518-30.01.14 |
Adoption of Long Form Audit Report for statutory audit of Urban Cooperative Banks in the state.
|
| 28-11-2013 |
Letter No-20646 Dt-28.11.13 RCS, Odisha |
Procurement of Paddy by MARKFED & PACS under De-centralized Procurement Scheme of Govt. of India during KMS 2013-14.
|
| 13-11-2013 |
Circular No-7182 Dt-13.11.13 |
Cash verification & Cash mistake etc.
|
| 28-09-2013 |
L.No-5342-28.09.13 |
Format for preparation of Audit Report of Coop Societies undertaking Credit Business.(Other than PACS).
|
| 18-06-2013 |
Circular No 3558-18.06.13-Audit-8 |
Procedure for writing off of Bad Assets.
|
| 01-11-2013 |
Letter No-18908 Dt-01.11.13 RCS, Odisha |
Food and Procurement Policy for the Khariff Marketing Season(KMS)2013-14.
|
| 10-12-2012 |
Circular No.VI(1) 39-10 -6393 Dt-10.12.12 |
Applicability of Accounting Standards to PACS-Guidelines for Auditors.
|
| 10-12-2012 |
Circular No-6394 Dt-10.12.12 |
Standard of Audit Classification of Primary Agricultural Credit Societies(PACS).
|
| 30-11-2012 |
Letter No-21312(94) Dt-30.11.12 RCS, Odisha |
Procurement of Paddy by MARKFED & PACS under De-centralized Procurement Scheme of Govt. of India during KMS 2012-13.
|
| 30-10-2012 |
Letter No-19476 Dt-30.10.12 RCS, Odisha |
Food and Procurement Policy for the KMS 2012-13.
|
| 10-09-2012 |
Letter No-16332 Dt-10.09.12 RCS, Odisha |
Utilization of Commission received on paddy procurement operation by PACS/LAMPCS.
|
| 03-03-2012 |
Letter No-3783-03.08.12 |
Sending of letters through email.
|
| 12-06-2012 |
Cirucalr No-2528 Dt-12.06.2012 |
Keeping of certified copies of all the relevant books & records.
|
| 28-04-2012 |
Letter No-1731 dt-28.4.12 |
Depreciation of Assets of Cooperative Institutions.
|
| 27-01-2012 |
Letter No-311 Dt-27.01.2012 |
Checking of accounts of Paddy Procurement undertaking by PACS and its incorporation in the Audit Report.
|
| 19-11-2011 |
Circular No.8463 Dt.19.11.11 |
Declaration of Dividend by Primary Agricultural Credit Cooperative Societies(PACS).
|
| 18-07-2011 |
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.
|
| 27-06-2011 |
Letter No-3704 Dt-27.06.2011 |
Depreciation of Assets of Cooperative Institutions.
|
| 07-02-2011 |
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
|
| 08-12-2010 |
Letter No-25370 Dt-08.12.10 RCS, Odisha |
Procurement of Paddy by MARKFED & PACS under De-centralized Procurement Scheme of Govt. of India during KMS 2010-11.
|
| 12-04-2010 |
Letter No-3031 Dt-12.04.2010 |
Prudential Norms on Assets Classification, Provisioning and Income Recognition of Primary Agricultural Credit Societies(PACS).
|
| 08-10-2009 |
Circular No-8285 Dt-08.10.2009 Exp Norms By NABARD |
Expenditure norms prescribed by NABARD Guidance for auditors.
|
| 04-12-2009 |
Letter No-9657 Dt-04.12.2009 Exp Norms By NABARD |
Expenditure norms prescribed by NABARD-Guidance for auditors.
|
| 25-05-2004 |
NABARD Circular No.120 Dt.25.5.2004 |
NABARD Circular-Declaration of dividends by State/Central Cooperative Banks.
|
| 12-05-2004 |
Circular No-2828 Dt-12.05.2004 |
Depreciation of Assets of Coop. institutions.
|
| 30-03-2002 |
Lt No-2245 (16) Dtd-30.03.2002 Directorate Of Cooperative Audit, Odisha, Bhubaneswar. |
Authorization to conduct audit- adherence to Section -62(i) (iii) of the O.C.S. Act, 1962 regarding bar on some auditor authorized to conduct audit of the same society for two consecutive years.
|
| 03-09-2003 |
Notification No.13146 Dt-3.9.03 COOP Deptt |
Annual Contribution to the Cooperative Education Fund Under Sec-56-A.
|
| 02-07-2001 |
Circular No-7992 Dt-02.07.2001 |
Procedure for writing off of Bad Assets.
|
| 16-08-2010 |
No.5985(16) Dated:-16/8/10 |
Regarding authorization for disposal of charge cases U/S 67of OCS Act by SAAGCS.
|
| 07-09-2010 |
No.6414(16) Dated-07.09.10 |
Expeditious disposal of surcharge cases and disposal of cases relating to PÄCS on priority Banks.
|
| 19-08-2011 |
Letter No. VI(4)23/01 4970/Legal-I Dated:-19/8/11 Of DCA, Odisha, Bhubaneswar |
Authorization to ACS/SAAGCS for initiation and disposal of surcharge proceedings
|
| 11-12-2001 |
Letter No-VI(4)23/01 6441(16)/Legal/ Dated-11.12.2001 |
Engagement of Advocates on behalf of the coop. organization .
|
| 04-03-2013 |
Circular No.VI(4)108/2012 1573/Audit-1 Dated.4.3.2013 |
Format of monthly concurrent Audit Report of OSC Bank/CCB/UCB.
|
| 19-04-2017 |
No.VI(4)122/13 2612 /Audit-2/ Dated.19.4.17 |
Format of final concurrent Audit report of branches of DCCBs.
|
| 22-02-2016 |
Letter No- VI(4) 122/2013 1199/ Audit-2 Dated- 22.02.16 |
Format of Statutory Audit of DCCBs.
|
| 08-06-2016 |
Letter No- VI(4) 122/2013 3915/ Audit-2 Dated- 8.6.16 |
Audit classification of OSCB & Central Cooperative Banks.
|
| 30-10-2015 |
Letter No. VI(I) 12/13 7438/ Audit-8 Dated- 30.10.15 |
Circular on Role of Directors of OSCB & DCCBs
|
| 04-04-2016 |
Letter No.2592/VI(4)23/2015, Audit-2 Dated- 4.4.16 |
Accounting of interest Subvention from govt.in Books of accounts
|
| 15-01-2011 |
Circular No.VI(1)62/99(Part-V)-348/Audit-8 Dated.15.01.2011 |
Concurrent Audit of Coop institutions.
|
| 16-06-2015 |
Circular No.VI(I)12/2013 3533/ Audit-8 Dated:16.6.15 |
Audit of central cooperative Banks-Guidelines for Statutory/ Concurrent Audit.
|
| 30-01-2014 |
Letter No.VI(4)31/2013 518(16)/ Audit-2/dated: 30.01.14 |
Adoption of long form Audit Report for Statutory Audit of Urban Cooperative Banks in the state.
|
| 07-04-2018 |
Letter No.VI(4)30/2014 2018/ Audit-2/dated: 07.04.18 |
Additional statement in statutory Audit report of UCB in the state from 2017-18 and onwards.
|
| 21-07-2016 |
Circular No.4606 VI(A)3515 Audit-2 Dated 21.07.16 |
Revised norms for audit classification of UCBs.
|
| 08-09-2014 |
Letter No.VI(I)122013 4906 Audit-8 Dated 08.09.14 |
Circular on Role of Directors of Urban Cooperative Banks.
|
| 06-11-2001 |
No.II-Legal-105/99 15795/ Coop. Dated: 06.11.2001 |
Clarification regarding initiation of surcharge proceeding.
|
| 08-03-2017 |
Letter No.1735/VI(4)61/2016 Legal Dated: 8.3.17 |
Inconsistency observed in order passed in surcharge proceeding.
|
| 21-11-2015 |
Circular No.7972/VI(4)23/2001-Legal Date:21.11.15 |
Enhancement of monetary celling of surcharge proceeding to be disposed of by Auditors.
|
| 07-06-2017 |
No-CR- 419/2013 5015/coop. Dated:7.6.17 |
Circular on Audit Fee.
|
| 07-06-2017 |
No-CR-83/2016 5006/coop. Dated:7.6.17 |
Payment of Fee to Chartered Accountant.
|
| 09-07-2018 |
Letter No.VI(4)122/2013 4307(16)/AUDIT-2 Dated: 9.7.18 |
Guidelines for auditors to study loan files of Cooperative Banks.
|
| 10-11-2016 |
Letter No.VI(I)1/2016 6748/AUDIT-8 Dated:10.11.16 |
Operational guidelines for construction of office building of PACS.
|
| 04-03-2016 |
No.1788/ CR-20/16/ Coop. Dated:4.3.16 |
According to approval by Divisional DRCS and circle ARCS for repairing/ renovation/ construction of building thereof.
|
| 27-04-2017 |
Letter No.XXI-3/2017 6724 Dated:27.4.17 |
Construction of office building of PACS.
|
| 13-03-2006 |
Circular No.VI(I)41/09 2484/Audit-8 Dated:13.3.2006 |
Maintenance of file for issue of audit certificate.
|
| 24-11-2011 |
Order No.XIV 24/2006(pt)/BK-4 Dated:24.11.2011 |
Maximum borrowing power of individual member of PACS/LAMPCS.
|
| 03-08-2012 |
Circular No.3789/VI(I)44/2009-AUDIT-8 Dated:3.8.12 |
Submission of reconciliation statement/Balance confirmation certificate of Audit Report of PACS.
|
| 03-08-2012 |
Circular No.VI(I)62/99 389/AUDIT-8 Dated:3.8.12 |
Re-audit of cooperative institutions.
|
| 26-05-2016 |
Letter No.VI(1)1/2016 3771/AUDIT-8 Dated:26.5.16 |
Concurrent audit of PACS.
|
| 20-06-2017 |
Letter No.VI(9)03/17 4207/AUDIT-3 Dated:20.6.17 |
Engagement of chartered Accountant of Audit of PACS.
|
| 20-06-2017 |
Letter No.VI(I)41/2009 8191(16)/AUDIT-8 Dated:20.6.17 |
Instruction for submission of information on PACS.
|
| 20-06-2017 |
Letter No.VI(I)41/2009 1008(16)/AUDIT-8 Dated:20.6.17 |
Submission of information on PACS-regarding maintenance of Audit certificate issue register.
|
| 26-08-2016 |
Circular No.VI(I)43/2016 5241/AUDIT-8 Dated:26.8.16 |
Yardstick/norms for audit of cooperative institutions.
|
| 26-08-2016 |
Circular No.VI(I)43/2016 5241/AUDIT-8 Dated:26.8.16 |
Yardstick/norms for audit of cooperative institutions.
|
| 23-11-2016 |
Circular No.VI(I)27/16 6984/AUDIT-8 Dated:23.11.16 |
Submission of monthly DONR.
|
| 16-01-2017 |
Circular No.VI(I)62/99(P-V) 397/AUDIT-8 Dated:16.01.17 |
Introduction of internal checking system.
|
| 29-05-2018 |
No.VI(I)12/13 3121/(P)/AUDIT-8/ Dated:29.5.2018 |
Regarding approval of TP and TD of concurrent auditor deputed to coop. bank.
|
| 28-10-2015 |
Circular No.VI(I)62/99(p-II)7396/AUDIT-8 Dated:28.10.15 |
Audit suggestion for specific Action.
|
| 08-05-2015 |
Circular No.VI(I)12/13 2819/AUDIT-8 Dated:8.5.15 |
Allotment of audit of cooperative societies to auditors.
|
| 08-09-2014 |
Letter No.VI(I)12/13 4909/AUDIT-8 Dated:8.9.14 |
Circulation of circulars/Guidelines.
|
| 29-09-2014 |
Order No.III-5/80 17747(16)/Legal-4/Dated:29.9.14 |
Retirement age of employees of cooperative societies.
|
| 20-02-2013 |
Order No.XX-6/2013 3142/Bank-10/Dated:20.2.2013 |
Retaining of 50% share loan amount of PACS .
|
| 21-09-2011 |
Order No.VI(9)07/2004 7401/AUDIT-8 Dated:21.9.2011 |
Defects and irregularities pointed out in audit reports and compliance thereof.
|
| 12-02-2019 |
Letter No.VI(4)59/10 903/AUDIT-8 /Dated:12.02.2019 |
Use of color pencil for the purpose of audit of cooperative societies.
|
| 12-07-2001 |
No.II-Legal-64/99- 11130/coop.,bhubaneswar,dated:12.07.2001 |
Clarification regarding holding of office of profit as required under section28(3)of the OCS Act,1962.
|
| 08-10-2013 |
Letter.No.VI(9)55/2016 5252/AUDIT-6 Dated: 8.10.2013 |
Guidelines and instruction for the credit societies.
|
| 31-05-2018 |
Letter No.3162(16)VI(I)12/2013 AUDIT-8 Dated: 31.5.2018 |
Detection of fraud, misappropriation and other irregularities in audit of coop. societies.
|
| 23-06-2018 |
Letter No.VI(I)44/2009 3793(16)/ AUDIT-8 Dated:23.6.18 |
Operational guidelines for formation of credit linkage of joint liability groups to avail coop loans.
|
| 29-06-2018 |
Letter No.VI(I)44/2009 4041(16)/ AUDIT-8 Dated:29.6.18 |
Operational guidelines for formation of credit linkage of joint liability groups.
|
| 13-07-2018 |
Letter No.VI(I)44/2009 4406/AUDIT-8 Dated: 13.07.2018 |
Share linkage and collateral security in respect of agriculture term loan financed by PACS/CCB.
|
| 23-06-2018 |
Letter No.VI(I)44/2009 3792(16)/AUDIT-8 Dated:23.6.2018 |
Proceeding of 2nd state level committee meeting on state wide camping of "Cooperatives at your door step.
|
| 01-08-2018 |
Letter No.VI(I)62/2018 4758/AUDIT-8 Dated:01.08.18 |
Human resource policy for the central coop Banks of Odisha incorporating staff service rules,2011.
|
| 22-02-2013 |
Letter No.VI(I)62/2018 3401/AUDIT-8 Dated:22.02.13 |
Guidelines Governing the appointment and other conditions of service of the employees of LAMPCS and PACS .
|
| 30-03-2002 |
No.2245(16)/ VI(I)62/99/(pt-II)/Audit-8 Dated:-30/3/2002 |
Authorization to conduct audit -regarding bar on same auditor authorised to conduct audit of the same society for two consecutive years.
|
| 12-05-2003 |
Order No-2371(16)/dated 12-5-2003 VI(10)40/2002.Audit-4 |
Analysis of out standing on borrowings from apex/Central/other financial institutions by the society, vis-a-vis the outstanding of primaries on the members, in the audit Report.
|
| 03-09-2003 |
II-Legal-95/02 13146 Coop. Date 3.9.03 |
Govt. notification on contribution to Coop. Education Fund.
|
| 13-02-2004 |
Letter No.II-Legal-6/2004- 2632 |
Govt. notification on contribution to Education Fund by UCBs including Utkal coop. Banking Society.
|
| 17-12-2002 |
Circular No.22624 Dt. 17.12.2004 XIV-63/76 BK.3(A) |
Circular on ceiling of cost of management of Coop. Societies.
|
| 10-02-2003 |
No.2503/dt.10.2.2003 |
Remuneration payable to the President/ Chairman(other than MLAs)
|
| 14-10-2004 |
No.6565 /VI(I)70/79- AUDIT-8- Dated;14.10.20004 |
shifting of records of coops .institutions.
|
| 05-05-2004 |
No.VI(I)62/99 2616(16)/ Audit-8/dated: 5.5.2004 |
Availing loan by state and central Govt. employees from coop. Banks and the credit cooperatives.
|
| 07-05-2004 |
No.2742(33)VI(I)62/99(part VI) Audit-8-Dated: 7.5.2004 |
Re-Valuation of land and building-creation of Reserve.
|
| 11-05-2004 |
No.VI(I)62/99(P-VI) 2815/ Audit-8-Dated: 11.5.2004 |
Accounting treatment of grants and subsidies.
|
| 17-05-2004 |
No.VI(I)62/99 3022/ Audit-8-Dated: 17.5.2004 |
Issue of summons and half margin memos during the course of audit.
|
| 19-05-2004 |
No.3082(16)VI(I)7/97/ Audit-8-Dated: 19.5.2004 |
Issue of audit report on the basis of transaction audit.
|
| 22-05-2004 |
No.3172(16)VI(I)62/Audit-8-Dated: 22.5.2004 |
Scrutiny of audit reports for issue of audit certificate.
|
| 24-05-2004 |
No.XIV-9/04 8282 BK.3(A)Bhubaneswar The 24th May,04 |
opening of accounts through daily deposit agents.
|
| 03-01-2005 |
No.54(16)/VI(9)68/02-Audit-6-Dated:3.1.2005 |
Illegal expenditure beyond budget.
|
| 22-02-2005 |
No.II-Legal-1/2005/ 2301/coop. Date:22.2.2005 |
Delegation of powers of AGCS u/s 108 of OCS Act.
|
| 20-05-2004 |
No.3783(16)/VI62/99- (part-VI)AUDIT-8-Dated: 20.5.2005 |
proper verification of land records of lone members and records of right (ROR)of lands of agricultural coop. societies.
|
| 14-05-2004 |
No.2862(16)/VI(10)34/2-AUDIT-4-Dated:14.5.2004 |
Modus operandi for undertaking special audit of Coop Institutions.
|
| 29-04-2004 |
No.2498(16)/VI(10)29/2002-AUDIT-4-Dated:29.4.2004 |
Order on special audit of Coop. Institutions.
|
| 21-08-2006 |
Circular No.6390(16)/VI(10)34/2001-AUDIT-4-Dated:21.8.2006 |
Pro-active Role of Assistant AGCS for proper presentation of special audit report.
|
| 13-03-2006 |
L.No.Deb/7677(513) Dt:13.3.2006 |
Prudential norm of Income-Recognition, Asset classification and provisioning thereof on agricultural advances by LTCC.
|
| 01-07-2006 |
No.4807(16)/VI(I)1/97-AUDIT-8- Dated:1.7.2006 |
Modification in the Asset Classification and provisioning norms of OSCARD Banks & CARD Banks.
|
| 09-03-2006 |
No.VI(I)62/99-partI)2190/AUDIT-8/ Dated:9.3.2006 |
Audit/Spl audit of Coop. Societies-Adoption of natural justice.
|
| 12-05-2006 |
Letter No.VI(1)62/99-AUDIT-8-3574 Dated:12.5.2006 |
Highlights on audit findings.
|
| 18-07-2006 |
No.VI(1)43/03 5263(10)/AUDIT-8 Dated:18.7.2006 |
Default in repayment of loan dues of government employee to CCBs and other employees credit coop. societies.
|
| 04-08-2006 |
No.5852(16)/VI(I)92/04 -AUDIT-8 Dated:4.8.2006 |
Presentation of audit Report of all Apex & Central Coop. Banks, UCBs and other large-size C.S.
|
| 31-12-2006 |
No.VI(I)5/01 8279(16)-AUDIT-8 Dated:31.11.2006 |
Reflection of Coop. Education Fund in Audit Certificate.
|
| 10-12-2006 |
No.IFE 10/06 16765/coop. Dated:10.12.2006 |
Govt. notification on permission for tour outside the State.
|
| 26-07-2008 |
No.VI(I)62/99 5458(16)(p-v)/AUDIT-8 Dated:26.7.2008 |
Treatment of Profit in the Agricultural Credit Coop. societies after infusion of funds under revival package.
|
| 18-07-2011 |
Circular No.4268/VI(I)15/2011/AUDIT-8 Dated: 18.7.2011 |
Format for preparation of Audit Report of RCMS, WCC store, WCS & HBCS
|
| 24-12-2011 |
No.VI(I)38/2011 9189(10)/AUDIT-8 Dated:24.12.2011 |
formulation of citizen charter.
|
| 12-05-2004 |
No.2828/VI(I)62/99-(P-VI)/AUDIT-8 Dated:12.5.2004 |
Depreciation of assets of coop. institutions.
|
| 27-06-2011 |
No.3704/AUDIT-8 Dated:27.6.2011 |
Depreciation of assets of coop. institutions(modified).
|
| 28-04-2012 |
Letter No.VI(I)08/05 1731(16)/AUDIT-8 Dated:28.4.2012 |
Depreciation of assets of coop.institutions(modified).
|
| 12-06-2012 |
Circular No.VI(I)62/99(part-v)2528/AUDIT-8 Dated:12.6.2012 |
keeping of certified copies of Banks & records at the time of seizure of records.
|
| 03-08-2021 |
Circular No.VI(I)41/09 3783/AUDIT-8 Dated:3.8.2021 |
Checking of e-mail by AAGCS of circles.
|
| 03-08-2012 |
Circular No.3785/VI(I)62/99 Part-v-AUDIT-8 Dated:3.8.2012 |
Submission of reconciliation statement/balance conformation certificate in audit report of CCBs.
|
| 30-11-2012 |
Letter No. 6212(16)/LX(1)-3/2006-AUDIT-5 Dated:30.11.2012 |
Submission of Tour Diaries.
|
| 18-02-2013 |
Circular No.905/VI(I)62/99(p-v)-AUDIT-8 Dated:18.2.2013 |
Test audit coop. societies.
|
| 02-07-2001 |
Circular No.7992/VI(I)70/97-AUDIT-8 Dated:2.7.2001 |
Procedure of writing off of bad assets.
|
| 18-06-2013 |
Circular No.3558/VI(I)1/05-AUDIT-8 Dated:18.6.2013 |
Procedure of writing off of bad assets(modified).
|
| 28-09-2013 |
Letter No- VI(9) 46/2013 5342(16)/ Audit-6 Dtd- 28.9.2013 |
Format of preparation of audit report of credit cooperative societies(other than PACS).
|
| 08-10-2013 |
Circular NoVI(I)62/1999(P-V)5722 AUDIT-8 Dated:8.10.2013 |
Submission of statement on Audit recovery by AAGCS of circles.
|
| 13-11-2013 |
Circular No.VI(I)12/2013 7182 AUDIT-8 Dated:13.11.13 |
Verification of cash balance-treatment of cash mistake as misappropriation.
|
| 04-03-2014 |
Letter No.VI(4)280/09 1006(16) AUDIT-2 Dated:4.3.14 |
Database on Directors of urban Coop. Banks.
|
| 09-02-2015 |
Circular No.VI(I)62/1999(Part-II)/1000/AUDIT-8 Dated:9.2.15 |
communications of defects/irregularities.
|
| 30-04-2004 |
No.2507(16)/VI(I)62/99(P-IV)/AUDIT-8 Dated:30.4.2004 |
Remittance of cash balance by the PACS and retention of cash balane beyond the prescribed limit.
|
| 31-05-2008 |
Circular No.4130/VI(I)1/08/AUDIT-8/ Dated:31.5.08 |
Analysis of finacial statement of credit cooperative societies for MIS based on common accounting system .
|
| 06-08-2009 |
Ref.No.NB(ORI)/DCRR/DCRR-1/2008-09 |
Fit & proper criteria for Directors/ CEO of SCB & DCCBS(Modified guidelines).
|
| 27-08-2009 |
No.VI(I)6005 7070(16)1/AUDIT-8 Dated:27.8.09 |
Implementation of pay, DA and other allowances of PACS/LAMPCS-order of RCS(0).
|
| 25-02-1993 |
Circular No.4586 Dated:25.2.93 |
Payment of minimum wages.
|
| 08-10-2009 |
Circular No.8285/VI(I)44/09/AUDIT-8/ Dated:8.10.09 |
Expenditure norms prescribed by NABARD-guidance for auditor.
|
| 04-12-2009 |
No.VI(I)44/09 9657(16)/AUDIT-8/ Dated:4.12.09 |
Expenditure norms by NABARD.
|
| 12-04-2010 |
Letter No.3031(16)VI(I)28/08 AUDIT-8/ Dated:12.4.2010 |
Prudential norms on Asset classifications, provisioning & income Recognition for PACS.
|
| 01-11-2011 |
Ref.No.NB(ORI)/DCRR.CELL/7376/DCRR-1/2010-11 |
internal control system by PACS.
|
| 19-11-2011 |
Circular No.VI(I)44/2000 8463/AUDIT-8/ Dated:19.11.2011 |
Declaration of Dividend by PACS.
|
| 26-03-2012 |
No.XVI-8/2010 5163/Banks-2/ Dated:26.3.2012 |
Deposit of member share for voting rights.
|
| 23-05-2012 |
Letter No.2218(16)VI(I)62/99(P-IV) AUDIT-8 Dated:23.5.2012 |
Business rules for deposit counter of PACS.
|
| 10-12-2012 |
Circular No.VI(I)29/10 6393/AUDIT-8/ Dated:10.12.2012 |
Applicability of Accounting standards to PACS-Guidelines for Auditors.
|
| 10-12-2012 |
Circular No.6394/VI(I)-39/2010 AUDIT-8/ Dated:10.12.12 |
Standard for audit classifications of PACS.
|
| 28-12-2015 |
Circular No.8999/VI(I)-39/10-AUDIT-8 Dated:28.12.15 |
Format for preparation of Audit report of PACS.
|
| 25-02-2016 |
Circular No.VI(I)-39/10 1265/AUDIT-8 Dated:25.2.16 |
Reporting of fraud misappropriations in Audit report of PACS.
|
| 13-12-2002 |
Circular No.VI(4)-127/2002 6847/AUDIT-I Dated:13.12.2002 |
Checking of Vouchers by concurrent Auditors of coop.Banks.
|
| 24-05-2003 |
Circular No.2773 VI(4)-42/03 AUDIT-2 Dated:24.5.2003 |
Concurrent Audit of Banks for the year 2003-2004 onwords.
|
| 05-08-2003 |
No.VI(I) 1/97 4138(16)/AUDIT-8 Dated:5.8.2003 |
Modification in Asset classification & provisioning norms of OSCB & CCBs.
|
| 28-11-2003 |
Circular No.7012 VI(4)-42/03 AUDIT-2 Dated:28.11.2003 |
Concurrent Audit of Apex & state level coop. institutions.
|
| 31-03-2004 |
No.VI(I) 1/92 1986/AUDIT-8/Dated:31.3.2004 |
Clarification as regards date of NPA of ST Agricultural khariff loan.
|
| 21-08-2012 |
Circular No.2069 Dated-21.8.2012 |
Computation of Net wroth of SCBs/CCBs.
|
| 06-04-2004 |
No.2057 VI(I) 1/97-AUDIT-8- Dated:6.4.2004 |
Provisioningnorms for net debit balance of inter branch accounts of CCBs, SCB & other types of Coop. institution.
|
| 12-04-2004 |
No.2164(16)/VI(4)99/03-AUDIT-2- Dated:12.4.2004 |
Income recognition-adoption of 90 days norm by UC Banks & Utkal Banking Sector.
|
| 05-05-2004 |
No.2607(16)/VI(4)39/01-AUDIT-2- Dated:5.5.2004 |
Investment by CC Banks beyond CRR & SLR unit in deposits with OSCB & other Banks.
|
| 11-05-2004 |
No.VI(1)62/99 2807(P-V)/AUDIT-8/ Dated:11.5.2004 |
Prudential norms for income Recognition, Asset classification & provisioning thereof.
|
| 17-05-2004 |
No.VI(I)2/2001 2991/AUDIT-8/Dated:17.5.2004 |
Compliance with prudential norms-reasons for delay in publication of Balance sheet.
|
| 01-06-2004 |
Ref. No.NB.DOS.HO.POL 572 2004-05 |
Declaration of dividend by state/Central Coop. Banks.
|
| 01-06-2004 |
No.3407(16) VI(I) 49/03-AUDIT-8- Dated:1.6.2004 |
Concurrent audit of coop. Banks for the year 2003-2004 & onwards.
|
| 19-10-2003 |
Ref.UBD No.BSD.IP15/12.03.00/2003-04 ,19.9.2003 |
Master circular of RBI regarding fraud classification & reporting.
|
| 28-06-2011 |
Circular No.VI(I)-8/05 3736/ AUDIT-8 /Dated:28.6.11 |
Cent percent checking of NPA of coop. Banks.
|
| 24-05-2003 |
No.2772(16)VI(I)-62/99- AUDIT-8 Dated:24.5.2003 |
Separate deployment of staff for the purpose of surcharge proceeding and for monitoring follow-up action on audit report/ Special audit report provision on the annual audit programme.
|
| 30-04-2004 |
No.VI(I)-62/99 2503(16)(P-IV)- AUDIT-8 Dated:30.4.2004 |
Execution of degree/award/decision/order passed under the OCS Act,1962 by the sales officers for recovery of dues of the coop.societies.
|
| 06-05-2004 |
No.VI(4)-27/03 2654(16)/Legal Dated:6.5.2004 |
Expeditious disposal of surcharge proceedings U/S 67 of OCS Act and exercise of powers under the code Civil procedure,1908(amended upto 2002).
|
| 25-05-2004 |
No.3282(16)/VI(I)-62/99 (P-v) Audit-8-Dated:25.5.2004 |
Authorization to SAAGCS for disposal of surcharge proceedings.
|
| 08-06-2004 |
No.3608(16)/VI(4)-23/01 Legal-Dated:8.6.2004 |
Disposal of surcharge proceedings initiated on illegal appointments made by officers & office bearers of coop. societies.
|
| 01-09-2006 |
No.6764(16)/VI(4)-23/2001-Legal-Dated:1.9.2006 |
Audit suggestions for recovery and surcharge action.
|
| 12-09-2006 |
Order No.7007(16)/VI(4)-104/06-Legal-Dated:12.9.2006 |
Order of AGCS(0),on endorsement of matters to legal section.
|
| 29-12-2006 |
Order No.VI(I)-86/99 10111/Legal-Dated:29.12.06 |
Order of AGCS(0),on endorsement of files to legal section.
|
| 16-01-2007 |
Order No.VI(I)-1/2007 320/Legal-Dated:16.1.2007 |
Submission of details of surcharge employees/oficers/office bearers in the Highlights enclosed to the Audit Report.
|
| 31-07-2019 |
Letter No- 4657 Dt-31.07.2019 LFAR UCBs Revised |
Revision in the format of Long Form Audit Report(LFAR) of UCBs in the State-Inclusion of observation on the compliance status of submission of Depositor Education and Awareness (DEA) Fund forms and returns in the banks LFAR
|
| 21-03-2014 |
Letter No XX 12/2018-5659 Dt-21.03.2014 |
Initiation of disciplinary action against erring SARCS/ICS/CEO's involved in illegal appointment of staff in PACS/ LAMPCS.
|
| 10-04-2014 |
Letter No- VI(I) 12/13-1814 Dt-10.04.2014 |
Illegal activities of MICs of PACS/LAMPCS
|
| 12-11-2024 |
Order No. II-Legal-60/2001- 2206/Coop. Dt-26.02.2002 |
The same Auditor shall not audit the accounts of the same society for two consecutive Cooperative years.
|
| 26-05-2016 |
Circular No. 3771-26.05.2016 |
Concurrent of PACS.
|
| 25-02-2016 |
Circular No.VI(I)-39/10 1265/AUDIT-8 Dated:25.2.16 |
Reporting of fraud misappropriations in Audit report of PACS.
|
| 14-05-2004 |
Letter No.2862(16) Dt.14.05.2004. |
Special Audit Reporting Format-Modus operandi for undertaking Special Audit of Cooperative Institutions.(PDF Format) /- Model Proforma -( MS word format)
|
| 26-11-2015 |
Lt No-8191(16) Dt-26.11.15 |
Submission of information on PACS.
|
| 23-05-2012 |
Letter No.2218(16)VI(I)62/99(P-IV) AUDIT-8 Dated:23.5.2012 |
Business rules for deposit counter of PACS.
|
| 04-03-2014 |
Letter No.1006 Dt.4.3.14 |
Database of Directors of Urban Cooperative Banks.
|
| 09-07-2018 |
Letter No-VI(4)122/2013-4307(16) Audit-2 Dt-09.07.2018 Of DCA(O) |
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.
|
| 28-10-2015 |
Circular No.VI(I)62/99(p-II)7396/AUDIT-8 Dated:28.10.15 |
Audit suggestion for specific Action.
|
| 18-07-2011 |
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.
|
| 19-08-2019 |
Letter No- VI(I) 24/2016 -4962(16)/ Audit-8 Dtd- 19.08.2019 DCA(O) |
The Kisan Credit Card Scheme- Detailed Guidelines.
|
| 25-10-2024 |
Business Rules For Deposit Counters Of PACS (SCS/LAMPCS/FSCS) In Odisha.RCS Odisha, Bhubaneswar. |
Business Rules for Deposit Counters of PACS (SCS/LAMPCS/FSCS) in Odisha.RCS Odisha, Bhubaneswar.
|
| 21-03-2020 |
Order No. VI(4)71/2017/2128 Audit-1(B) Dt-21.03.2020 DCA(O) |
List of Empaneled C.A. firms to conduct audit of P.A.C.S. in the state (21 Nos.).
|
| 24-12-2020 |
Circular No-VI(4) 5-19-8134-Audit-1 (A) Dt-24.12.2020 ,DCA(O) |
Submission of copy of Tour Programme and Tour Diary by the Concurrent Auditors of APEX Cooperative Societies.
|
| 24-10-2024 |
Model Business Rules For MINI Banks |
Model Business Rules for MINI Banks Operating st the level of PACS of Aska Coop Central Bank Ltd, Aska.
|
| 24-10-2024 |
31. Circular No.4268VI(I)152011AUDIT-8 Dated18.7.2011.PDF_compressed |
31. Circular No.4268VI(I)152011AUDIT-8 Dated18.7.2011.PDF_compressed
|
| 30-03-2002 |
Lt No-2245 (16) Dtd-30.03.2002 , DCA(O) |
Authorization to conduct audit- adherence to Section -62(i) (iii) of the O.C.S. Act, 1962 regarding bar on some auditor authorized to conduct audit of the same society for two consecutive years.
|
| 04-06-2024 |
Circular No-3545 Dt-04.06.2024 Category Of CA Firms |
Categories of empaneled CA firms
|
| 03-08-2024 |
Circular No-3545 Dt-04.06.2024 Category Of CA Firms |
Categories of empaneled CA firms
|
