PÀ Áðl PÀ DEPARTMENT OF CO-OPERATIVE AUDIT ÀPÁðgÀ ÀºÀPÁgÀ

PÀ£Áðl. PÀ DEPARTMENT OF CO-OPERATIVE AUDIT ¸ÀPÁðgÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á E¯ÁSÉ Annual Report for the Year 2003 -2004 £Éà ¸Á°£À ªÁ¶ðPÀ ªÀgÀ¢

¥Àj «r / Index PÀæ ªÀÄ ¸ÀAS Éå «µÀAiÀÄ 1 ¥Àj. ZÀAiÀÄ 2 E¯ÁSÉAiÀÄ ¥ÀæªÀÄÄR PÁAiÀÄðUÀ¼ÀÄ 3 PÁAiÉÄÝ ªÀÄvÀÄÛ ¤AiÀĪÀÄUÀ¼À CªÀPÁ±ÀUÀ¼ÀÄ ¥ÀÄl ¸ÀASÉå 01 02 -03 04 -07 Sl No Content Page No 1 Introduction 01 2 Main functions of the Department 02 -03 3 Provisions of Act & Rules 04 -07 4 Administration and Establishment 08 5 Administrative Set up 09 6 Cadre wise details of the Staff 10 7 Training 11 8 Finance & Budget 12 9 Audit 4 DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢ 08 5 DqÀ½vÀ ªÀåªÀ¸ÉÜ 09 6 ªÀÈAzÀªÁgÀÄ §® 10 10 Mis-appropriation cases 15 7 vÀgÀ¨ÉÃw 11 11 Investigation & Verification Cell 16 8 ºÀt. PÁ¸ÀÄ ªÀÄvÀÄÛ DAiÀĪÀåAiÀÄ 12 Revenue of the Department 17 -18 9 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É 13 Computerization and the Futuristic scenario of the department 19 -20 10 zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ ¥ÀæPÀgÀt. UÀ¼ÀÄ 12 13 -14 15 13 -14

1. 1 ¥Àj. ZÀAiÀÄ: ¸ÁªÀðd¤PÀ ¯ÉPÀÌ¥ÀvÀæ ¸À «Äw. AiÀÄ ²¥sÁgÀ¹ì£À ªÉÄÃgÉUÉ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀévÀAvÀæ, ¤µÀàPÀë ºÁUÀÆ ±Á¸À£À§zÀÞ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÁV ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á E¯ÁSÉAiÀÄÄ 1977 gÀ°è C¹ÛvÀéPÉÌ §AzÀÄ FUÀ MAzÀÄ ¥ÀæªÀÄÄR E¯ÁSÉAiÀiÁV PÁAiÀÄ𠤪Àð» ¸ÀÄwÛzÉ. 1. 1 Introduction: On the recommendations of the Public Accounts Committee the Department of Co-operative Audit came into existence in the year 1977 with a view to ensure free, fair and independent statutory audit of all the Cooperative Institutions.

1. 2 E¯ÁSÉAiÀÄ ¥ÀæªÀÄÄR PÁAiÀÄðUÀ¼ÀÄ; 1. 2 Main functions of the department: § As envisaged under Section 63 of § ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÉÄÝ 1959 gÀ PÀ®A 63 gÀ°è ¸ÀÆa¹gÀĪÀAvÉ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß ªÀµÀðPÉÆ̪ÉÄäAiÀiÁzÀgÀÆ ¤ªÀð» ¸ÀĪÀÅzÀÄ E¯ÁSÉAiÀÄ ¥ÀæªÀÄÄR PÀvÀðªÀåªÁVgÀÄvÀÛzÉ. § ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀPÁ°PÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÁV ¥Àæw ªÀµÀð ªÉÊAiÀÄQÛPÀ ªÁ¶ðPÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á PÁAiÀÄðPÀæªÀĪÀ£ÀÄß gÀƦ¸À¯ÁUÀÄwÛzÉ. ªÀµÀðzÀ ªÉÆzÀ® JgÀqÀÄ vÉæöʪÀiÁ¹PÀUÀ¼À°è DzÁAiÀÄ Karnataka Co-operative Societies Act 1959, the main function of the department is to conduct audit of accounts of all Cooperative Institutions at least once in a year, § Individual annual audit programmes are drawn up every year to ensue timely audit of all the cooperative institutions. Audit of key institutions which come under the purview of section 44 AB of Income Tax Act, Banking Regulation Act 1949 etc. , is taken up during the first two quarters of the year. All the co-operative institutions are being audited according to the Annual Audit Programmes.

1. 3 ¸ÀPÁðgÀªÀÅ C£ÀĪÉÆâ¹zÀ zÀgÀzÀ°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ¤ªÀð» ¸À¯ÁzÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½AzÀ ¥Àæw ªÀµÀðªÀÇ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀĮ̪À£ÀÄß ªÀ¸ÀÆ° ªÀiÁqÀ¯ÁUÀÄwÛzÉ. · CAwªÀÄ ªÀÄvÀÄÛ ¸ÀªÀĪÀwð ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ PÀ£Áðl. PÀ £ÁUÀjÃPÀ ¸ÉêÁ ¤AiÀĪÀiÁªÀ½UÀ¼À ¤AiÀĪÀÄ 441 gÀAvÉ, E¯ÁSÁ C¢üPÁj/¹§âA¢AiÀÄ ¸ÉêÉAiÀÄ£ÀÄß ¥ÀqÉ¢gÀĪÀ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ½AzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀѪÀ£ÀÄß ªÀ¸ÀÆ° ªÀiÁqÀ¯ÁUÀÄwÛzÉ. 1. 4 · C. ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ ªÁå¦Û: ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄÄ ¸ÀÄ¹Û ¸Á®UÀ¼ÀÄ EzÀÝ°è CªÀÅUÀ¼À ¥ÀjÃPÉë, £ÀUÀzÀÄ ²®ÄÌ ªÀÄvÀÄÛ ¨sÀzÀævÉUÀ¼À ¥Àj²Ã®£É, D¹ÛUÀ¼À ªÀÄvÀÄÛ dªÁ¨ÁÝj. UÀ¼À ªÀiË°åÃPÀgÀt, ¸ÀAWÀzÀ PÁAiÀÄð ZÀlĪÀn. PÉUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAWÀzÀ E¤ßvÀgÉ ¤UÀ¢vÀ «ªÀgÀUÀ¼À ¥ÀjÃPÉëAiÀÄ£ÀÄß M¼ÀUÉÆArgÀÄvÀÛzÉ. 1. 3 Audit fee, at the rates approved by the Government, is being collected from every Cooperative Institution audited. § Audit cost is being collected from such Cooperative Institutions, which have availed the services of officers/ officials, under Rule 441 of Karnataka Civil Service Rules, for conducting concurrent and final audit. 1. 4 A. Scope of Co-operative Audit: § The cooperative audit includes an examination of over due debts, if any, the verification of the cash balance and securities, valuation of the assets and liabilities and an examination of the working and other prescribed particulars of the society. § The scope of co-operative audit also includes; a. Verification of the balances at the credit of the depositors, creditors and the debtors, b. An examination of the transactions of the members of the managing committee, c. An examination of the statement of accounts, d. Certification of Profit / Loss etc.

D. PÀ£Áðl. PÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÉÄÝ 1959 ºÁUÀÆ ¤AiÀĪÀÄUÀ¼ÀÄ 1960 gÀr. AiÀÄ°è ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á E¯ÁSÉAiÀÄ ¤zÉÃð±ÀPÀgÀÄ, F PɼÀUÉ £ÀªÀÄÆ¢¸À¯ÁzÀ C¢üPÁgÀ ªÀÄvÀÄÛ ºÉÆuÉUÁj. PÉUÀ¼À£ÀÄß ºÉÆA¢gÀÄvÁÛgÉ: C¢üPÁgÀUÀ¼ÀÄ: ·¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¤zÉÃð±ÀPÀgÀÄ J¯Áè ªÉüÉAiÀÄ°è, ¸ÀA¸ÉÜAiÀÄ J¯Áè ¯ÉPÀÌ¥ÀĸÀÛPÀUÀ¼À£ÀÄß, zÁR¯Áw. UÀ¼À£ÀÄß, £ÀUÀzÀÄ, ¨sÀzÀævÉUÀ¼ÀÄ, EvÁå¢UÀ¼À£ÀÄß ¥Àj²Ã°¸À®Ä ªÀÄvÀÄÛ CªÀÅUÀ¼À£ÀÄß ¥Àj²Ã®£ÉUÉ ºÁdgÀÄ ¥Àr¸ÀĪÀAvÉ “¸ÀªÀÄ£ï” ªÀiÁqÀ®Ä C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ. ·¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¤zÉÃð±ÀPÀgÀÄ, ¸ÀA¸ÉÜAiÀÄ ªÀåªÀºÁgÀ, PÁAiÀÄð ZÀlĪÀn. PÉUÀ½UÉ B. Under the Karnataka Co-operative Societies Act 1959 and Rules 1960, the Director of Co-operative Audit has the following powers and responsibilities: Powers: ·The Director of Co-operative Audit has at all times have access to all the books of accounts, Documents, Cash, Securities etc. , and may issue summons to produce the same. ·The Director may call upon any cooperative institution to furnish such information with regard to the transaction and working of the society and to furnish financial statements and such other statements. · The Director may order for deletion or confirmation of the audit objection after examining the documents and the person concerned.

·gÁdå ¸ÀPÁðgÀªÀÅ CªÀ±ÀåªÉ¤¹zÀ°è, ªÀÄgÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ DzÉò¸À§ºÀÄzÁVzÀÄÝ, ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ C£ÀéAiÀĪÁUÀĪÀ PÁAiÉÄÝ ªÀÄvÀÄÛ ¤AiÀĪÀÄUÀ¼ÀÄ ªÀÄgÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÀÆ C£Àé¬Ä¸ÀÄvÀÛªÉ. ·¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è£À ¯ÉÆÃ¥ÀzÉÆõÀUÀ¼À£ÀÄß ªÀÄÄA¢£À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è C¼ÀªÀr¸ÀĪÀ ¸À®ÄªÁV, AiÀiÁªÀÅzÉà ¸ÀºÀPÁgÀ ¸ÀAWÀzÀ, AiÀiÁªÀÅzÉà ¸Á°£À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁVgÀĪÀ ¯ÉPÀÌ¥ÀĸÀÛPÀ UÀ¼À£ÀÄß ªÀÄgÀÄ ¥ÀjÃQë¸À®Ä CxÀªÁ ¥Àj²Ã°¸À®Ä ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¤zÉÃð±ÀPÀgÀÄ C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ. ·¸ÀºÀPÁgÀ ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQ EgÀĪÀ ªÉƧ®UÀ£ÀÄß, ¨ÁQ d «ÄãÀÄ PÀAzÁAiÀÄ ·The State Government if necessary may order for re-audit. The provisions of the Act and Rules applicable to the audit shall also apply to such re-audit. The Director has the power to re-examine or to re-verify the audited accounts of any co-operative society pertaining to any year and to incorporate the lapses in the next audit report. ·He is empowered to issue certificate to recover the sums due from a co-operative society to the government in the same manner as arrears of land revenue. ·He has the power to accord sanctions to prosecute a person who has committed an offence under section 109(3) and (9) of the Act in respect of matters arising out of audit.

§DyðPÀ vÀ: SÉÛUÀ¼À°è AiÀiÁªÀÅzÁzÀgÀÆ ªÀiÁ¥ÁðqÀÄ EzÀÝ°è, ¤zÉÃð±ÀPÀgÀÄ ªÀiÁ¥ÁðqÀÄ §In addition he also has the power to make modifications, if any, in the statement of ªÀiÁqÀ®Ä C¢üPÁgÀªÀ£ÀÄß ºÉÆA¢gÀÄvÁÛgÉ. CAvÀºÀ ªÀiÁ¥ÁðqÀÄ accounts, which shall be final and binding on the society. CAwªÀÄ ºÁUÀÆ ¸ÀºÀPÁgÀ ¸ÀAWÀPÉÌ CªÀ±Àå ·Director, with the previous approval of the ¥Á®¤ÃAiÀĪÁVgÀÄvÀÛzÉ. State Government, has the power to fix the ·gÁdå ¥ÀƪÁð£ÀĪÀÄw. AiÉÆA¢UÉ, ¸ÀPÁðgÀzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæªÀiÁtªÀ£ÀÄß ±ÀÄ®ÌzÀ ¤UÀ¢¥Àr¸À®Ä ¤zÉÃð±ÀPÀgÀÄ ºÉÆA¢gÀÄvÁÛgÉ. C¢üPÁgÀ ·Director may call upon the financing bank of ·¸ÀA§AzsÀ¥ÀlÖ ¸ÀºÀPÁgÀ ¸ÀAWÀPÉÌ DyðPÀ £ÉgÀªÀÅ ¤ÃrgÀĪÀ ¨ÁåAQUÉ, ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQ EgÀĪÀ ±ÀÄ®Ì/ªÉZÀѪÀ£ÀÄß ¥ÁªÀw¸À®Ä scale of audit fee. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¤zÉÃð±ÀPÀgÀÄ the concerned co-operative society to remit the outstanding amount of audit fee / audit cost to the Government. ·An officer or person conducting the audit has got power to seize and impound such books or property in such manner and for such period as may be prescribed.

E ºÉÆuÉUÁj. PÉUÀ¼ÀÄ: · ¥Àæw. AiÉÆAzÀÄ ¸ÀºÀPÁgÀ ¸ÀAWÀzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄ ß PÀ¤µÀÖ ¥ÀPÀë ªÀµÀðPÉÆÌAzÁªÀwðAiÀiÁzÀg ÀÆ £ÀqɸÀĪÀÅzÀÄ ¤zÉÃð±ÀPÀgÀ dªÁ¨ÁÝj AiÀiÁVgÀÄvÀÛzÉ. · ¸ÀºÀPÁgÀ ¸ÀAWÀPÉÌ, ¸ÀA§A¢ü¹zÀªÀj. UÉ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÀgÀ¢UÀ¼À£ÀÄß PÀ¼ÀÄ» ¸À®Ä ºÁUÀÆ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ ¥sÀ°vÁA±ÀªÀ£ÀÄß w½¸À®Ä §zÀÞgÁVgÀÄ C Responsibilities: ·It is the responsibility of the Director of Co-operative Audit, to audit the accounts of every cooperative society at least once in a year. ·The Director of Co-operative Audit has to send the copies of the audit report and to communicate the result of Audit to the society and to the concerned authorities. ·He has the right to receive all notices and communications relating to the Annual General Meeting and to attend the same.

1. 5 DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢: E¯ÁSÉUÉ ªÀÄAdÆgÁzÀ MlÄÖ ºÀÄzÉÝUÀ¼À ¸ÀASÉå 1920 EzÀÄÝ, CªÀÅUÀ¼À°è 1, 573 SÁAiÀÄA ºÀÄzÉÝUÀ¼ÀÄ ªÀÄvÀÄÛ PÀ£Áðl. PÀ £ÁUÀjÃPÀ ¸ÉêÁ ¤AiÀĪÀÄUÀ¼À ¤AiÀĪÀÄ 441 gÀ£ÀéAiÀÄ ¸ÀÈf¸À¯ÁzÀ 347 vÁvÁÌ°PÀ ºÀÄzÉÝUÀ¼ÁVªÉ. « «zsÀ ºÀÄzÉÝ UÀ¼À°ègÀĪÀ 12 ªÀÄA¢ E¯ÁSÉAiÀÄ « «zsÀ ªÀÈAzÀzÀ C¢üPÁj / £ËPÀgÀgÀÄUÀ¼ÀÄ ¨ÉÃgÉ E¯ÁSÉ ºÁUÀÆ ¸ÀA¸ÉÜUÀ¼À°è ¤AiÉÆÃd£É ªÉÄÃ¯É PÁAiÀÄ𠤪Àð» ¸ÀÄwÛzÁÝgÉ. ¢£ÁAPÀ 1. 5 Administration and Establishment: The Department has a sanctioned strength of 1920, of which 1573 are permanent posts, 347 are temporary posts sanctioned under rule 441 of Karnataka Civil Service Rules. 12 personnel of different cadres of the department are working on deputation in other government departments. As on 31. 03. 2004, 690 posts of different cadres are remaining vacant. Cadre wise details are furnished after flowchart of Administrative Setup.

DqÀ½vÀ ADMINISTRATIVE SETUP / ªÀåªÀ¸ÉÜ HEAD OF THE DEPARTMENT DIRECTOR/ ¤zÉðñÀPÀgÀÄ HEAD OFFICE/‘ÙÓ ·Ðõ / G¥À ¤zÉðñÀPÀgÀÄ ‘Ð ÙÓ§ DEPUTY DIRECTOR (27 DISTRICTS) ASSISTANT DIRECTOR/ ¸ÀºÁAiÀÄPÀ ¤zÉðñÀPÀgÀÄ (50 SUBDIVISIONS) SENIOR AUDITOR/ d. An ¤zÉðñÀPÀgÀÄ (DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢) DD(EST)/ G¥À ¤zÉðñÀPÀgÀÄ (DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢) iÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ ADA(EST)/ (125 TALUKS) ¸À¤(¹§âA¢) AUDIT STAFF ¯ÉPÀÌ¥Àj±ÉÆÃz sÀ£Á ¹§âA¢ JD(AUDIT)/ JD(EST)/ SUB STAFF C¢üãÀ ¹§âA¢ ADA (A /C)/ ¸À¤(¯ÉP ÀÌ) SUB STAFF C¢üãÀ ¹§âA¢ d. An ¤zÉðñÀPÀgÀÄ (¯É¥À) G¥À ¤zÉðñÀPÀgÀÄ (¯É¥À) DD(AUDIT)/ ADA (AUDIT)/ ¸À¤(¯É¥À) SUB STAFF C¢üãÀ ¹§âA¢ ADA (AUDIT FEE)/ d. An ¤zÉðñÀPÀgÀÄ (vÀ¥ÀWÀ) JD(CELL)/ G¥À ¤zÉðñÀPÀgÀÄ(vÀ ¥ÀWÀ) DD(CELL)/ ADA(Cell 1)/ ADA(Cell 2)/ ¸À¤(¯É¥À ¸À¤ (vÀ¥ÀWÀ-1) ¸À¤ ±ÀÄ®Ì) (vÀ¥ÀWÀ-2) SUB STAFF C¢üãÀ ¹§âA¢

CADRE WISE DETAILS ARE AS FOLLOWS ¹§âA¢AiÀÄ ªÀUÁðªÁgÀÄ ºÀÄzÉÝUÀ¼À «ªÀgÀ F PɼÀV£ÀAwgÀÄvÀÛzÉ. Sl. no ‘Ðõ. Ê Sanctioned Posts/ªÀÄAdÆg Filled Posts/¨sÀwð Vacant Posts/ 01 01 - 06 04 02 64 55 09 159 96 63 484 316 168 581 305 276 167 80 87 81 77 04 08 07 01 85 60 25 ªÁºÀ£À ZÁ®PÀgÀÄ 18 10 08 zÀ¥sÉÃzÁgÀgÀÄ 06 03 03 r zÀeÉð £ËPÀgÀgÀÄ 260 216 44 Total/MlÄÖ 1920 1230 690 Cadre Wise/ªÀÈAzÀ Ð . 1. Director/ ¤zÉðñÀPÀgÀÄ 2. Joint Director/ 3. Deputy Director / G¥À ¤zÉðñÀPÀgÀÄ Assistant Director / ¸ÀºÁAiÀÄPÀ 4. 5. 6. 7. 8. d. An ¤zÉðñÀPÀgÀÄ Senior Auditor / » j. AiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ Auditor / ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ F D A / ¥ÀæxÀªÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ zÀeÉð S D A / ¢éwÃAiÀÄ 9. ¸ÀºÁAiÀÄPÀgÀÄ Stenographer / ²ÃWÀæ°¦UÁgÀgÀÄ 10. Typist/ 11. Driver / 12. Daffedar / 13. Peon / ¨ÉgÀ¼ÀZÀÄÑUÁgÀgÀÄ E¯ÁSÉAiÀÄ DqÀ½vÀzÀ°è PÀ£ÀßqÀªÀÅ ¥ÀÆtð ÁzÀ ºÀÄzÉÝUÀ¼ÀÄ SÁ° The Department has been carrying out all its administrative functions, exclusively in kannada language.

1. 6 ¹§âA¢ vÀgÀ¨ÉÃw : 1. 6 Training : E¯ÁSÉAiÀÄ 261 ªÀÄA¢ « «zsÀ ªÀUÀðUÀ¼À C¢üPÁj ºÁUÀÆ ¹§âA¢ ªÀUÀðzÀªÀj. UÉ DqÀ½vÀ vÀgÀ¨ÉÃw ¸ÀA¸ÉÜ, ªÉÄʸÀÆgÀÄ, C¥ÉPïì ¨ÁåAPï£À ¹§âA¢ vÀgÀ¨ÉÃw ¸ÀA¸ÉÜ, ¸ÀºÀPÁgÀ vÀgÀ¨ÉÃw PÉÃAzÀæ ºÁUÀÆ f¯Áè vÀgÀ¨ÉÃw PÉÃAzÀæUÀ¼À°è §lªÁqÉ C¢üPÁj. UÀ¼À PÀvÀðªÀå ªÀÄvÀÄÛ dªÁ¨ÁÝj. UÀ¼ÀÄ, ¸ÀºÀPÁgÀ r¥ÀèªÉÆà vÀgÀ¨ÉÃw, ¥ÀlÖt ¸ÀºÀPÁgÀ Officers and Officials of the department are being deputed for training both at Bangalore and Mysore. Apart from this, officers were deputed for training to the other training institutes like the Administrative Training Institute-Mysore, District Training Institutes, Apex Bank staff training institute and co-operative training centres. Totally 261 officers and officials have been imparted training with regard to duties and responsibilities of drawing officers, Audit of Urban Co-operative Banks and on the subject of NPA, CR/AR and Banking Regulation Act and also for Government Diploma in Co-operation.

1. 7 ºÀt. PÁ¸ÀÄ ªÀÄvÀÄÛ DAiÀĪÀåAiÀÄ : F E¯ÁSÉAiÀÄ°è£À §ºÀÄvÉÃPÀ ªÉZÀÑUÀ¼ÀÄ ¯ÉPÀÌ ²Ã¶ðPÉ “ 2425 -¸ÀºÀPÁgÀ-101 -¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É-01 -¹§âA¢ (AiÉÆÃd£ÉÃvÀgÀ)”Cr. AiÀÄ°è£À AiÉÆÃd£ÉÃvÀgÀ ªÉZÀÑUÀ¼ÁVzÀÄÝ, E¯ÁSÉAiÀÄ AiÉÆÃd£ÉÃvÀgÀ ªÉZÀÑUÀ¼Àr. AiÀÄ°è The major expenditure of this department is being booked under “ Non-Plan” Budget viz, ” 2425 -Co-operation-101 -Co-operative Audit 01 -Establishment (Non-plan)”. The comparative figures showing the details of budget provided and the expenditure incurred for the last three years under both plan and non-plan; as well as during the current year is as follows: ªÀÄvÀÄÛ AiÉÆÃd£Á 1. 7 Finance and Budget : PÀ¼ÉzÀ Non-Plan / AiÉÆÃd£ÉÃvÀgÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è ºÁUÀÆ ¥Àæ¸ÀPÀÛ gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs) Plan / AiÉÆÃd£É Sl. No. Year / ªÀµÀð Budget Provision/ Expenditure/ ªÀiÁqÀ¯ÁzÀ ªÉZÀÑUÀ¼À PÀæ. ¸ §eÉmï CªÀPÁ±À F ªÉZÀÑ §eÉmï CªÀPÁ±À ªÉZÀÑ vÀÄ®£ÁvÀäPÀ CAQ CA±ÀUÀ¼ÀÄ ÀA. ¸Á°£À°è PɼÀPÀAqÀAwªÉ. 01. 2000 -2001 1, 650. 32 1, 493. 29 20. 89 19. 93 02. 2001 -2002 1, 663. 55 1, 598. 67 22. 04 15. 84 03. 2002 -2003 1, 662. 92 1, 526. 86 20. 20 19. 10 04. 2003 -2004 1, 640. 32 1609. 37* 23. 33 23. 12* * ªÀiÁZïð 2004 gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄ ¥ÀƪÀð vÁvÁÌ°PÀ ªÉZÀÑ * Provision Expenditure up to March 2004 Before reconciliation.

1. 8 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É : 1. 8 Audit: ªÀĺÀvÀézÀ ¸ÁzsÀ£É: Significant achievement: ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉªÀiÁqÀ¯ÁzÀ ¸ÀºÀPÁgÀ Number of societies audited has risen from ¸ÀAWÀUÀ¼À ¸ÀASÉåAiÀÄÄ 2001 -02 £Éà ¸Á°£À°è 17, 993 during 2001 -02, to 21, 500 in the year 17, 993 UÀ½zÀÄÝ, E¯ÁSÉAiÀÄ ªÀiÁ£ÀªÀ ¸ÀA¥À£ÀÆä® 2003 -04 in spite of continuing depletion in ¤gÀAvÀgÀ E½ªÀÄÄR ªÁVzÀÝgÀÆ ¸ÀºÀ 2003 -04£Éà manpower. ¸Á°£À°è 21, 500 PÉÌ KjzÉ. The Department had completed the audit of 2002 -03£Éà ¸Á°£À°è 31, 206 ¸ÀºÀPÁgÀ 20, 115 out of 31, 206 Co-operative Institutions ¸ÀAWÀUÀ¼ÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÁV EzÀÄÝ, F for the year 2002 -2003. A large number of ¥ÉÊQ 20, 115 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À vacancies in the cadre of senior auditors and ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ¥ÀÆtðUÉÆArzÉ. E¯ÁSÉAiÀÄ°è auditors have resulted in non-coverage of audit » j. AiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÁUÀÆ of all the societies. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÉaÑ£À ¸ÀASÉåAiÀÄ Progress of audit for the last three years ºÀÄzÉÝUÀ¼ÀÄ SÁ° EgÀĪÀÅzÀj. AzÀ J¯Áè ¸ÀºÀPÁgÀ including the current year is as under: ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß No. of Co-op No of Co-op E¯ÁSÉAiÀÄ ªÀw¬ÄAzÀ PÉÊUÉƼÀî®Ä Societies for audit / Societies audited/ ¸ÁzsÀåªÁVgÀĪÀÅ¢®è. Sl No: Percentage/ Balance/ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ ¯ÉPÀÌ¥Àj±ÉÆÃz ±ÉÃPÀqÀª Year/ªÀµÀð PÀæ. ¥Àæ¸ÀPÀÛ ªÀµÀðªÀÇ ¸ÉÃjzÀAvÉ PÀ¼ÉzÀ ªÀÄÆgÀÄ £É sÀ£É G½PÉ ¸ÀA. ÁgÀÄ ªÀµÀðUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀw ªÀiÁqÀ¨ÉÃPÁVzÀÝ AiÀiÁVgÀĪÀ «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwgÀÄvÀÛªÉ. ¸ÀA¸ÉÜUÀ¼ÀÄ 01. 30415 17993 12422 59. 15 02. ¸ÀÆZÀ£É: 2001 -2002 -2003 31206 20115 11091 64. 45 03. 2003 -2004 31740 21500 10240 67. 74 ªÀµÀð¢AzÀ ªÀµÀðPÉÌ ºÉƸÀzÁV £ÉÆÃAzÀt AiÀiÁUÀÄwÛgÀĪÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå UÀt¤ÃAiÀĪÁV Kj. PÉAiÀiÁUÀÄwÛzÉ. 2001 -2002£Éà ¸Á°£À°èzÀÝ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåAiÀÄÄ 30, 415 UÀ¼ÁVzÀÄÝ, 2003 -04 £Éà ¸Á°UÉ EzÀÄ 31, 740 PÉÌ Note: On account of registration of new societies every year, the total number of societies for audit has risen from 30, 415 in 2001 -02 to 31, 740 by 2003 -2004. In spite of severe shortage of audit personnel, the department is making all out efforts to achieve and maintain maximum audit progress.

Percentage /±ÉÃPÀqÀ Details of Progress achieved in audit during the last three years is as under / PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è ¸Á¢ü¹zÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀw. AiÀÄ «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwgÀÄvÀÛªÉ. Year / ªÀµÀð 1. 9 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀw. AiÀÄ°è£À PÉÆgÀvÉUÉ PÁgÀt. UÀ¼ÀÄ: ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁzÀ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À MlÄÖ ¸ÀASÉå ªÀµÀð¢AzÀ ªÀµÀðPÉÌ ºÉZÀÄÑvÁÛ §A¢zÉAiÀiÁzÀgÀÆ £ÉÆÃAzÀt AiÀiÁVgÀĪÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ¤ªÀð» ¸À¯ÁUÀ¢gÀĪÀÅzÀPÉÌ ¥ÀæªÀÄÄR PÁgÀt. UÀ¼ÀÄ §£ËPÀgÀgÀ ªÀAiÉÆà ¤ªÀÈwÛ¬ÄAzÀ ªÀµÀð¢AzÀ ªÀµÀðPÉÌ C¢üPÀªÁV ¸ÁÜ£ÀUÀ¼ÀÄ vÉgÀªÁUÀÄwÛzÀÄÝ, 1988£Éà ¸Á°¤A¢ÃZÉUÉ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÀÄzÉÝUÉ £ÉêÀÄPÁw £ÀqÉAiÀÄ¢gÀĪÀÅzÀÄ. §¸ÀAWÀUÀ¼ÀÄ ºÉƸÀzÁV 1. 9 Reasons for shortfall of Audit progress: Although the number of societies audited is increasing every year, the department is not in a position to complete the audit of all the cooperative institutions registered, the main reasons being ; ·There is an increase in the number of vacant posts year after year on account of retirement on superannuation and no recruitments were made to the post of auditor since 1988. ·There is an increase in the number of Co-operative societies for audit every year on account of new registrations. ·Increase in the volume of business of the existing co-operative societies. ·Non-sanction of sufficient number of posts of field staff, in proportion to the number of societies.

1. 10 ºÀtzÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ «ªÀgÀ : ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À°è GAmÁVgÀĪÀ zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ ¥ÀæPÀgÀt. UÀ¼À£ÀÄß ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è ¥ÀvÉÛ ºÀZÀѯÁUÀÄwÛzÀÄÝ EzÀ£ÀÄß ¥Àæw ªÀµÀðªÀÇ ªÀgÀ¢ ªÀiÁqÀ¯ÁUÀÄwÛzÉ. Sl No: Year of audit/ PÀæ. ¸À ¯ÉPÀÌ¥Àj±ÉÆ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è A. ÃzsÀ£Á ªÀµÀð PÀ¼ÉzÀ 2003 -04£Éà ¸Á°£À°è (¢£ÁAPÀ: 29 -0201. 2000 -2001 2004 gÀªÀgÉUÉ) ¥ÀvÉÛ ºÀZÀѯÁzÀ 02. 2001 -2002 zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ «ªÀgÀUÀ¼ÀÄ 03. 2002 -2003 PɼÀPÀAqÀAwªÉ. 04. 2003 -2004 1. 10 Misappropriation Cases: Cases of misappropriation detected during the course of audit of co-operative institutions are being reported every year. Particulars of cases of misappropriation detected and the amount involved during the last three years and during 2003 -04 (up to 29. 02. 2004) are as under; gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs) No. of cases / ¥ÀæPÀgÀt. UÀ ¼À ¸ÀASÉå Amount / ªÉÆvÀÛ 328 524. 33 300 468. 64 304 1210. 83 204 542. 79

1. 11 vÀ¤SÉ ªÀÄvÀÄÛ ¥Àj²Ã®£Á WÀl. PÀ : vÀ¤SÉ ªÀÄvÀÄÛ ¥Àj²Ã®£Á WÀl. PÀªÀÅ ªÉÄà 1995 j. AzÀ AiÉÆÃd£ÉAiÀÄr PÁAiÀÄð¤ªÀð» ¸ÀÄwÛzÉ. ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À°è CªÀåªÀºÁgÀ £ÀqÉ¢gÀĪÀ §UÉÎ zÀÆgÀÄ §AzÁUÀ CªÀÅUÀ¼À£ÀÄß ¥Àj²Ã°¸ÀĪÀÅzÀÄ, E¯ÁSÉAiÀÄ ªÀÈwÛ¥ÀgÀvÉAiÀÄ£ÀÄß ªÀÄvÀÄÛ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É UÀÄtªÀÄlÖªÀ£ÀÄß ºÉaѸÀ®Ä ¹§âA¢UÉ ¸ÀÆPÀÛ ªÀiÁUÀðzÀ±Àð£À ¤ÃqÀĪÀÅzÀÄ ªÀÄvÀÄÛ vÀgÀ¨ÉÃw PÁAiÀÄðPÀæªÀÄUÀ¼À£ÀÄß dgÀÄV¸ÀĪÀÅzÀÄ, E¯ÁSÉAiÀÄ C¢üãÀ PÀbÉÃj. UÀ¼À ¥Àj «ÃPÀëuÉ ¤ªÀð» ¸ÀĪÀÅzÀÄ F WÀl. PÀzÀ ¥ÀæªÀÄÄR ZÀlĪÀn. PÉUÀ¼ÁVªÉ. EªÀÅUÀ¼À eÉÆvÉUÉ ªÀĺÁ¯ÉÃR¥Á®gÀÄ ¸ÀPÁðgÀzÀ G£ÀßvÀ C¢üPÁj. UÀ¼ÀÄ, ªÀiÁ£Àå ¸ÀaªÀj. AzÀ £ÀqɸÀĪÀ ¥Àj «ÃPÀëuÉUÀ½UÉ C£ÀĸÀgÀuÁ ªÀgÀ¢ ¥ÀqÉAiÀÄĪÀÅzÀÄ/ ¸À°è¸ÀĪÀÅzÀÄ. zÉÆõÀ¥ÀÆjvÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ªÀiÁrzÀªÀgÀ, ¯ÉPÀÌ¥Àj. G±ÉÆÃzsÀ£É ¥ÀÆgÉʹ ªÀgÀ¢ ¤ÃqÀzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ «gÀÄzÀÞ ²¸ÀÄÛ PÀæªÀÄ dgÀÄV¸ÀĪÀÅzÀgÀ ¸ÀA§AzsÀ ¥Àæ¸ÁÛªÀ£ÉAiÀÄ£ÀÄß vÀAiÀiÁj¸ÀĪÀÅzÀÄ F WÀl. PÀzÀ ¥ÀæªÀÄÄR PÉ®¸ÀUÀ¼ÁVªÉ. » A¢£À ¸Á®ÄUÀ¼À ¥ÀæPÀgÀt. UÀ¼ÀÆ 1. 11 Investigation and verification Cell: The Investigation and Verification Cell is functioning under the "Plan Scheme" since May 1995. The main function of this cell is to verify the complaints received regarding irregularities and misappropriation of funds in the cooperative societies, give necessary training and guidance to the officers and officials of the department, to enhance professionalism and the quality of audit. It also takes up the inspection of subordinate offices of this department and submits compliance reports for the inspection note/report received from the Accountant General / Government and other higher offices. In case of defective audit and delay in submission of audit report, proposals for taking disciplinary action are built up against the concerned officials. Out of 709 cases, 307 cases have been disposed off leaving a balance of 402 cases as on 31. 03. 2004.

1. 12 E¯ÁSÉAiÀÄ DzÁAiÀÄ (gÀÆ. ®PÀëUÀ¼À°è) : ªÀĺÀvÀézÀ ¸ÁzsÀ£É: ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®ÌzÀ ªÀ¸ÀƯÁw. AiÀÄÄ 200102£Éà ¸Á°£À°è gÀÆ. 892. 11 ®PÀëUÀ¼ÁVzÀÄÝ, 2003 -04 gÀ ªÉüÉUÉ gÀÆ. 1, 927. 55 ®PÀëPÉÌ KjzÉ. E¯ÁSÉAiÀÄÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁzÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ½AzÀ ¸ÀPÁðgÀªÀÅ C£ÀĪÉÆâ¹zÀ zÀgÀzÀ°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀĮ̪À£ÀÄß ªÀÄvÀÄÛ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀѪÀ£ÀÄß ªÀ¸ÀÆ° ªÀiÁqÀÄwÛzÉ. PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀð ºÁUÀÆ ¥Àæ¸ÀPÀÛ ªÀµÀðzÀ°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ªÀÄvÀÄÛ ªÉZÀÑzÀ vÀUÁzÉ, ªÀ¸ÀÆ° ªÀÄ£Áß ªÀÄvÀÄÛ ¨ÁQAiÀÄ Opening Total Demand «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwgÀÄvÀÛzÉ. Balance/ Demand / during the Year/ªÀµÀð ¥ÁægÀA¨sÀzÀ MlÄÖ year/vÀUÁzÉ 2003 -04£Éà ¸Á°£À°è ¨ÁQ gÀÆ. 22 PÉÆÃn. UÀ¼ÀµÀÄÖ vÀUÁzÉ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á 581. 59 ±ÀÄ®Ì ºÁUÀÆ 2000 -2001 959. 74 1541. 33 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á 554. 60 ªÉZÀѪÀ£ÀÄß ªÀ¸ÀÆ° 2001 -2002 1242. 13 1796. 73 ªÀiÁqÀ¯ÁVgÀÄvÀÛzÉ. 2002 -2003 1. 12 Revenue (Rs in lakhs) : Significant achievement: Collection of Audit fees has risen from Rs. 892. 11 lakhs during 2001 -02, to Rs. 1, 927. 55 lakhs during 2003 -04. The department is collecting audit fee and audit cost from the cooperative Societies according to the scale approved by the Government. Particulars of Demand, Collection and Balance of Audit fee and Audit cost for the last three years and for the current year 2003 -2004 is given below. An amount of about Rs. 22 crores of Audit Fee and Audit Cost has been collected during the year 2003 -04. gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs Collection during the year/ ªÀ¸ÀÆ° Written off/ ªÀÄ£Áß Balance/ ¨ÁQ Percentage/ ±ÉÃPÀqÁªÁgÀÄ 986. 30 0. 43 554. 60 64. 01 1213. 97 0. 34 582. 42 67. 58 582. 42 2241. 83 2824. 25 2171. 53 0. 26 652. 46 76. 88 652. 46 1895. 75 2548. 21 1493. 01 0. 27 1054. 93 - r¸ÉA§gï 200 gÀ vÀAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄUÉÆAqÀAvÉ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ªÀÄvÀÄÛ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑUÀ¼À ªÀ¸ÀƯÁw. AiÀÄÄ 1493. 01 ®PÀë gÀÆUÀ¼ÉA¢zÀÝgÀÆ ªÀiÁZïð 2004 gÀ CAvÀåPÉÌ 2003 -2004 r¸ÉA§gï MlÄÖ 2203. 45 ®PÀë gÀÆ. UÀ¼À 2003 gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄUÉÆA ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ºÁUÀÆ qÀAvÉ/ Reconciled up ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑUÀ¼À£ÀÄß (ReÁ£É to December 2003 ¯ÉPÀÌUÀ¼ÉÆA¢UÉ ¸ÀªÀÄ£ÀéAiÀĪÁUÀzÀ) ªÀ¸ÀÆ°¹zÀÄÝEzÀgÀ «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAvÀAwªÉ. Though according to reconciled figures (which are available up to December 2003) Rs. 1493. 01 lakhs is the collection of audit fee and audit cost, the total collection of audit fee and audit cost is Rs. 2203. 45 lakhs (un reconciled) up to the end of March 2004. The following is the break up: Audit Fee : Rs. 1927. 55 lakhs Audit Cost : Rs. 275. 90 lakhs

Audit Cost/ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑ (Rs. In lakhs / gÀÆ. ®PÀëUÀ¼À°è) 1927. 55 (Rs. In lakhs / gÀÆ. ®PÀëUÀ¼À°è) 1854. 74 708. 56 2000 -2001 892. 11 2001 -2002 -2003 -2004 Year / ªÀµÀð ÁÁ·°Ð ÊÐÌБѤРÊÐ ÊÙë–ÐÏ–Ù ÊБÑþ§ ÊÙÓÀÑ º ¦ÐÔÀÐÔ–ÐÎÐ º ¦ÐÔÀÐÔ 441 ¤Ð¯ ¦ÐÔÅö ÀÐÔ ¡Ö¤Ñ·Ð ÌÐÔ·Ùì–ÐÎйÐÔî ¾°Ð´þ ÀЦѮзÙÓ …¤ÐÔÀÐշЧ ·Ð ÄÙ‘ÐÜ» ЧÆÙÖÓ·°Ð¹Ñ ÀÙ›Ðà·Ð ÀÐÊÐÖÄÑ´ Rs. In lakhs/ gÀÆ. ®PÀëUÀ¼À°è) Audit Fee/ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì 277. 74 2000 -2001 321. 86 316. 79 275. 90 2001 -2002 -2003 -2004 Year / ªÀµÀð The reduction in collection of audit cost is mainly due to non-filling up of the posts sanctioned under rule 441 of Karnataka Civil Service Rules to various cooperative institutions.

1. 13 E¯ÁSÉAiÀÄ PÀA¥ÀÆåljÃPÀgÀt AiÉÆÃd£É ºÁUÀÆ E¯ÁSÉAiÀÄ ¨sÀ «µÀåzÀ ¸ÀégÀÆ¥À: ªÀĺÀvÀézÀ ¸ÁzsÀ£É: 1) 2) 3) 4) 5) E¯ÁSÉAiÀÄÄ, Erà ¨sÁgÀvÀzÀ°èAiÉÄà ¥Àæ¥ÀæxÀªÀÄ J£ÀߧºÀÄzÁzÀ, ¢é¨sÁµÉAiÀÄ°è (PÀ£ÀßqÀ ªÀÄvÀÄÛ DAUÀè) ¸ÀºÀPÁgÀ zÀ¥Àðt JA§ «£ÀÆvÀ£À ªÉ¨ï¸ÉÊmï£ÀÄß ¥ÁægÀA©ü¹zÉ. F ªÉ¨ï¸ÉÊmï£À°è ¥Àæw AiÉÆAzÀÄ ¸ÀºÀPÁgÀ ¸ÀAWÀPÉÌ ¸ÀA§A¢ü¹zÀAvÉ D¹Û dªÁ¨ÁÝj vÀ: SÉÛ, ªÁå¥ÁgÀ vÀ: SÉÛ, ¯Á¨sÀ £ÀµÀ× vÀ: SÉÛ ºÁUÀÆ DyðPÀ C£ÀÄ¥ÁvÀzÀ ªÀiÁ» w. UÀ¼ÀÄ ®¨sÀå «gÀÄvÀÛªÉ. F ªÉ¨ï¸ÉÊmï E¯ÁSÉUÉ ¸ÀA§AzsÀ¥ÀlÖ ¸ÀªÀÄUÀæ ªÀiÁ» w. UÀ¼À£ÀÄß M¼ÀUÉÆArgÀÄvÀÛzÉ. DqÀ½zÀ°è ¥ÁgÀzÀ±ÀðPÀvÉAiÀÄ£ÀÄß vÀgÀĪÀ GzÉÝñÀ¢AzÀ E¯ÁSÉAiÀÄÄ ¢é ¨sÁµÉAiÀÄ°è (PÀ£ÀßqÀ ªÀÄvÀÄÛ EAVèõï) ¸ÀºÀPÁgÀ zÀ¥Àðt JA§ ªÉ¨ï ¸ÉÊmï £ÀÄß ¥ÁægÀA©ü¹zÉ. F ªÉ¨ï ¸ÉÊmï £À°è F PɼÀV£À ªÀiÁ» w. UÀ¼ÀÄ ®¨sÀå «gÀÄvÀÛzÉ. E¯ÁSÉAiÀÄ ¥Àj. ZÀAiÀÄ E¯ÁSÉAiÀÄ ªÁ¶ðPÀ ªÀgÀ¢ E¯ÁSÉAiÀÄ £ÁUÀjÃPÀ ¸À£ÀßzÀÄ PÀ£Áðl. PÀ ªÀiÁ» w ºÀPÀÄÌ C¢ü¤AiÀĪÀÄ, ¤AiÀĪÀÄ PÀÄjvÀAvÉ E¯ÁSÉAiÀÄ ¥ÀæPÀluÉUÀ¼ÀÄ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¸ÁªÀiÁ£Àå vÀvÀéUÀ¼ÀÄ 1. 13 Computerisation programme and the Futuristic Scenario of the Department : Significant achievement: Department has launched an unique and bi-lingual website (Kannada & English) Sahakara Darpana, which is the first of its kind in the entire country. The website provides information such as abridged Balance Sheet, Trading Account, Profit & Loss Account, Ratio Analysis of the individual cooperative societies. The website also contains comprehensive information about the department. In pursuance of the policy of the state government, to bring in transparency in the administration, the department has launched an unique and bi-lingual website (Kannada and English) SAHAKARA DARPANA. The following brief information is available on the website. 1. Introduction of the Department 2. Annual Report of the Department 3. Citizens Charter 4. Notification of the Department relating to the Karnataka Right to Information Act and the Rules there under. 5. General Principles of Co-operative Audit 6. List of Co-operative Societies in the state 7. Status of Co-operative societies in the state 8. Performance of Co-operative societies i. e. , Profit and Loss Accounts, abridged Balance Sheet, defects noticed in audit, Ratio Analysis 9. Frequently asked questions.

ªÉÄÃ¯É £ÀªÀÄÆ¢¹zÀ «ªÀgÀUÀ¼ÀAvÉ, ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉÆAqÀ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜAiÀÄ DyðPÀ vÀ: SÉÛUÀ¼ÀÄ ªÀÄvÀÄÛ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è UÀÄgÀÄw¹zÀ £ÀÆå£ÀvÉUÀ¼ÀÄ G¯ÉèÃRUÉÆAqÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÀgÀ¢UÀ¼À£ÀÄß ¸ÀAQë¥ÀÛgÀÆ¥ÀzÀ°è ªÉ¨ï ¸ÉÊmï £À°è zÉÆgÀPÀĪÀAvÉ ªÀiÁrgÀĪÀÅzÀj. AzÀ, F «ZÁgÀzÀ°è D¸ÀQÛ G¼ÀîªÀgÀÄ ¸ÀA¸ÉÜAiÀÄ DyðPÀ ¹Üw. AiÀÄ£ÀÄß w½zÀÄPÉƼÀÀÄzÁVzÉAiÀÄ®èzÉ, CAvÀºÀ ¸ÀAWÀzÀ DqÀ½vÀzÀ ¸ÁªÀÄxÀåðªÀ£ÀÄß ¤tð¬Ä¸À§ºÀÄzÁVzÀÄÝ, F «ZÁgÀ ¸À «Äw ¸ÀzÀ¸ÀågÀ°è ªÀÄvÀÄÛ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À £ËPÀgÀgÀ°è eÁUÀÈw. AiÀÄ£ÀÄß GAlÄ ªÀiÁqÀÄvÀÛzÉ. C®èzÉ, E¯ÁSÉAiÀÄ £ËPÀgÀ ªÀUÀðzÀªÀgÀ°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á PÁAiÀÄðªÀ£ÀÄß JZÀÑj. PɬÄAzÀ ¸ÀªÀÄxÀðªÁV ¤ªÀð» ¸À®Ä eÁUÀÈw. AiÀÄ£ÀÄß GAlÄ ªÀiÁqÀÄvÀÛzÉ. » ÃUÉ DqÀ½vÀzÀ°è ºÁUÀÆ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À°è ¥ÁgÀzÀ±ÀðPÀvÉAiÀÄ£ÀÄß vÀgÀĪÀ GzÉÝñÀªÀ£ÀÄß ±ÀQÛAiÀÄÄvÀªÁV ªÀÄvÀÄÛ ¸ÀªÀÄxÀðªÁzÀ jÃw. AiÀÄ°è ¥ÀÆgÉʸÀ®Ä EzÀÄ ¸ÀºÀPÁj. AiÀiÁUÀÄvÀÛzÉ. ¢£ÁAPÀ: 14 -11 -2003 gÀAzÀÄ GzÁÏl£ÉAiÀiÁzÀ E¯ÁSÉAiÀÄ ¸ÀºÀPÁgÀ zÀ¥Àðt ªÉ¨ï ¸ÉÊmï £À ªÀÄÆ®PÀ ªÀÄÄA¢£À ºÀ®ªÀÅ ªÀµÀðUÀ¼À°è F ªÉÄð£À ¨É¼ÀªÀt UÉAiÀÄ£ÀÄß ¤jÃQë¸À§ºÀÄzÀÄ. As stated above the financial statements of the audited co-operative institutions in an abridged form along with lapses pointed out in the audit report are made available on the website. The financial position of the co-operative institution could be ascertained and the capability of the management could be judged by those who are interested and thereby an awareness is created among the members of the committee of management as well as the employees of the co-operative institutions. It also brings awareness among the departmental personnel to carry out their audit work more carefully and with more accuracy and accountability. All these will help in fulfilling the objective of bringing in transparency in administration of the department as well as in co-operative institutions, in a more vigorous and sustained manner. With the inauguration of the website "Sahakara Darpana" on 14. 11. 2003, the vision as envisaged above is being realised. So far abridged Balance Sheet, Trading Account, Profit & Loss Account, Ratio Analysis and defects noticed in audit (if any) of 1, 000 societies for the year 2001 -02 & 5, 800 societies for the year 2002 -03 are displayed on the website.