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

2. ¥Àj«r / Index
PÀæªÀÄ ¸ÀASÉå
«µÀAiÀÄ
¥ÀÄl ¸ÀASÉå 1
¥ÀjZÀAiÀÄ 01 2
E¯ÁSÉAiÀÄ ¥ÀæªÀÄÄR PÁAiÀÄðUÀ¼ÀÄ
02-03 3
PÁAiÉÄÝ ªÀÄvÀÄÛ ¤AiÀĪÀÄUÀ¼À CªÀPÁ±ÀUÀ¼ÀÄ
04-07 4
DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢ 08 5
DqÀ½vÀ ªÀåªÀ¸ÉÜ 09 6
ªÀÈAzÀªÁgÀÄ §® 10 7
vÀgÀ¨ÉÃw 11 8
ºÀtPÁ¸ÀÄ ªÀÄvÀÄÛ DAiÀĪÀåAiÀÄ 12 9
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É
13-14
zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ ¥ÀæPÀgÀtUÀ¼ÀÄ 15
vÀ¤SÉ ªÀÄvÀÄÛ ¥Àj²Ã®£Á WÀlPÀ 16
E¯ÁSÉAiÀÄ DzÁAiÀÄ
17-18 13
E¯ÁSÉAiÀÄ PÀA¥ÀÆåljÃPÀgÀt AiÉÆÃd£ÉUÀ¼ÀÄ ºÁUÀÆ E¯ÁSÉAiÀÄ ¨sÀ«µÀåzÀ ¸ÀégÀÆ¥À
19-20
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
13-14
Mis-appropriation cases 15
Investigation & Verification Cell 16
Revenue of the Department
17-18 13
Computerization and the Futuristic scenario of the department
19-20

3. 1.1 ¥ÀjZÀAiÀÄ:
¸ÁªÀðd¤PÀ ¯ÉPÀÌ¥ÀvÀæ ¸À«ÄwAiÀÄ 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.

4. 1.2 E¯ÁSÉAiÀÄ ¥ÀæªÀÄÄR PÁAiÀÄðUÀ¼ÀÄ;
¸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 vÉjUÉ PÁAiÉÄÝ PÀ®A
44 J© ªÁå¦ÛAiÀÄ ºÁUÀÆ ¨ÁåAQAUï
gÉUÀÆå¯ÉõÀ£ï PÁAiÉÄÝ, 1949 gÀ ªÁå¦ÛUÉ
M¼À¥ÀqÀĪÀ ¸ÀA¸ÉÜUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É AiÀÄ£ÀÄß
¥ÀÆgÉʸÀ¯ÁUÀÄwÛzÉ ºÁUÀÆ J¯Áè ¸ÀºÀPÁgÀ
¸ÀA¸ÉÜUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß ªÁ¶ðPÀ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á PÁAiÀÄð PÀæªÀÄzÀAvÉ
¥ÀÆgÉʸÀ¯ÁUÀÄwÛzÉ.
1.2 Main functions of the department: 
As envisaged under Section 63 of
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. 
   

5. 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£ÁðlPÀ £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¨ÁÝjUÀ¼À ªÀiË°åÃPÀgÀt, ¸ÀAWÀzÀ PÁAiÀÄð ZÀlĪÀnPÉUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAWÀzÀ E¤ßvÀgÉ ¤UÀ¢vÀ «ªÀgÀUÀ¼À ¥ÀjÃPÉëAiÀÄ£ÀÄß M¼ÀUÉÆArgÀÄvÀÛzÉ.
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄÄ;
C) oÉêÀtÂzÁgÀgÀ, ¸Á® ¤ÃrzÀªÀgÀ ªÀÄvÀÄÛ ¸Á® ¥ÀqÉzÀªÀgÀ
¯ÉPÀÌzÀ°ègÀĪÀ ²®ÄÌUÀ¼À ¥Àj²Ã®£É,
D) DqÀ½vÀ ªÀÄAqÀ½ ¸ÀzÀ¸ÀågÀÄUÀ¼ÀÄ ¸ÀAWÀzÉÆA¢UÉ ªÀiÁrgÀĪÀ
ªÀåªÀºÁgÀUÀ¼À ¥ÀjÃPÉë ,
DyðPÀ vÀ:SÉÛUÀ¼À ¥ÀjÃPÉë ,
¯Á¨sÀ, ºÁ¤UÀ¼À zÀÈrüÃPÀgÀt EvÁå¢UÀ¼À£ÀÄß ¸ÀºÀ
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.

6. D. PÀ£ÁðlPÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÉÄÝ 1959 ºÁUÀÆ ¤AiÀĪÀÄUÀ¼ÀÄ 1960 gÀrAiÀÄ°è ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á E¯ÁSÉAiÀÄ ¤zÉÃð±ÀPÀgÀÄ, F PɼÀUÉ £ÀªÀÄÆ¢¸À¯ÁzÀ C¢üPÁgÀ ªÀÄvÀÄÛ ºÉÆuÉUÁjPÉUÀ¼À£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¯ÁwUÀ¼À£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 ZÀlĪÀnPÉUÀ½UÉ
¸ÀA§A¢ü¹zÀAvÉ ªÀiÁ»wUÀ¼À£ÀÄß, DyðPÀ vÀ:SÉÛUÀ¼À£ÀÄß
ªÀÄvÀÄÛ CªÀ±Àå«gÀĪÀ EvÀgÉà vÀ:SÉÛUÀ¼À£ÀÄß ºÁdgÀÄ
¥Àr¸ÀĪÀAvÉ ¥ÀæwAiÉÆAzÀÄ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÉ
¤zÉÃð±À£À ¤ÃqÀĪÀ C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ.
¤zÉÃð±ÀPÀgÀÄ zÁR¯ÁwUÀ¼À ºÁUÀÆ ¸ÀA§A¢üvÀ ªÀåQÛUÀ¼À
¥ÀjÃPÉë £ÀAvÀgÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á DPÉëÃ¥ÀuÉAiÀÄ£ÀÄß
vÉUÉzÀĺÁPÀ®Ä CxÀªÁ ¹ÜjÃPÀj¸À®Ä DzÉñÀ ¤ÃqÀĪÀ
C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ.
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.

7. ¸ÀºÀPÁgÀ ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQ EgÀĪÀ
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, AiÀiÁªÀÅzÉÃ
¸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
ªÀ¸ÀÆ°¸ÀĪÀ jÃwAiÀÄ°èAiÉÄà ªÀ¸ÀÆ°¸À®Ä
¤zÉÃð±ÀPÀgÀÄ ¥ÀæªÀiÁt ¥ÀvÀæªÀ£ÀÄß
¤ÃqÀ§ºÀÄzÁVgÀÄvÀÛzÉ.
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÉ ¸ÀA§A¢ü¹zÀAvÉ GzÀ㫸ÀĪÀ
«µÀAiÀÄUÀ½UÉ C£Àé¬Ä¸ÀĪÀAvÉ, PÁAiÉÄÝ PÀ®A
109(3) ªÀÄvÀÄÛ (9) gÀr C¥ÀgÁzsÀªÉ¸ÀUÀĪÀ
ªÀåQÛAiÀÄ «gÀÄzÀÞ C©üAiÉÆÃUÀ £ÀqɸÀ®Ä
¤zÉÃð±ÀPÀgÀÄ ªÀÄAdÆgÁw ¤ÃqÀ®Ä C¢üPÁgÀ
ºÉÆA¢gÀÄvÁÛgÉ.
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.

8. In addition he also has the power to make
DyðPÀ vÀ:SÉÛUÀ¼À°è AiÀiÁªÀÅzÁzÀgÀÆ ªÀiÁ¥ÁðqÀÄ
EzÀÝ°è, ªÀiÁ¥ÁðqÀÄ ªÀiÁqÀ®Ä ¤zÉÃð±ÀPÀgÀÄ
C¢üPÁgÀªÀ£ÀÄß ºÉÆA¢gÀÄvÁÛgÉ. CAvÀºÀ ªÀiÁ¥ÁðqÀÄ
CAwªÀÄ ºÁUÀÆ ¸ÀºÀPÁgÀ ¸ÀAWÀPÉÌ CªÀ±Àå
¥Á®¤ÃAiÀĪÁVgÀÄvÀÛzÉ.
gÁdå ¸ÀPÁðgÀzÀ ¥ÀƪÁð£ÀĪÀÄwAiÉÆA¢UÉ,
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®ÌzÀ ¥ÀæªÀiÁtªÀ£ÀÄß
¤UÀ¢¥Àr¸À®Ä ¤zÉÃð±ÀPÀgÀÄ C¢üPÁgÀ ºÉÆA¢gÀÄvÁÛgÉ.
¸ÀA§AzsÀ¥ÀlÖ ¸ÀºÀPÁgÀ ¸ÀAWÀPÉÌ DyðPÀ £ÉgÀªÀÅ
¤ÃrgÀĪÀ ¨ÁåAQUÉ, ¸ÀAWÀ¢AzÀ ¸ÀPÁðgÀPÉÌ ¨ÁQ
EgÀĪÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì/ªÉZÀѪÀ£ÀÄß
¥ÁªÀw¸À®Ä ¤zÉÃð±ÀPÀgÀÄ ¸ÀÆa¸À§ºÀÄzÁVzÉ.
C¢üPÁj CxÀªÁ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É £ÀqɸÀĪÀ ªÀåQÛAiÀÄÄ
¸ÀAWÀzÀ CAvÀºÀ ¥ÀĸÀÛPÀUÀ¼ÀÄ CxÀªÁ D¹ÛAiÀÄ£ÀÄß
¤UÀ¢vÀ jÃwAiÀÄ°è ªÀÄvÀÄÛ CªÀ¢üAiÀĪÀgÉUÉ vÀ£Àß ªÀ±ÀPÉÌ
vÉUÉzÀÄPÉƼÀî®Ä ªÀÄvÀÄÛ ªÀ±ÀzÀ°èlÄÖPÉƼÀî®Ä C¢üPÁgÀ
ªÀ£ÀÄß ºÉÆA¢gÀÄvÁÛgÉ
In addition he also has the power to make
modifications, if any, in the statement of
accounts, which shall be final and binding
on the society.
Director, with the previous approval of the
State Government, has the power to fix the
scale of audit fee.
Director may call upon the financing bank of
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.

9. E ºÉÆuÉUÁjPÉUÀ¼ÀÄ: C Responsibilities: ¥ÀæwAiÉÆAzÀÄ ¸ÀºÀPÁgÀ ¸ÀAWÀzÀ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß PÀ¤µÀÖ ¥ÀPÀë
ªÀµÀðPÉÆÌAzÁªÀwðAiÀiÁzÀgÀÆ
£ÀqɸÀĪÀÅzÀÄ ¤zÉÃð±ÀPÀgÀ dªÁ¨ÁÝj
AiÀiÁVgÀÄvÀÛzÉ.
¸ÀºÀPÁgÀ ¸ÀAWÀPÉÌ, ¸ÀA§A¢ü¹zÀªÀjUÉ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÀgÀ¢UÀ¼À£ÀÄß
PÀ¼ÀÄ»¸À®Ä ºÁUÀÆ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ
¥sÀ°vÁA±ÀªÀ£ÀÄß w½¸À®Ä §zÀÞgÁVgÀÄ
vÁÛgÉ.
¸ÀªÀð¸ÀzÀ¸ÀågÀ ¸À¨sÉAiÀÄ w¼ÀĪÀ½PÉ ¥ÀvÀæ
ºÁUÀÆ ªÀiÁ»wUÀ¼À£ÀÄß ¥ÀqÉAiÀÄ®Ä
ªÀÄvÀÄÛ CAvÀºÀ ¸À¨sÉAiÀÄ°è
¨sÁUÀªÀ»¸À®Ä ¤zÉÃð±ÀPÀgÀÄ
ºÀPÀÄ̼ÀîªÀgÁVgÀÄvÁÛgÉ.
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.

10. 1.5 DqÀ½vÀ ªÀÄvÀÄÛ ¹§âA¢:
E¯ÁSÉUÉ ªÀÄAdÆgÁzÀ MlÄÖ ºÀÄzÉÝUÀ¼À ¸ÀASÉå 1920 EzÀÄÝ, CªÀÅUÀ¼À°è 1,573 SÁAiÀÄA ºÀÄzÉÝUÀ¼ÀÄ ªÀÄvÀÄÛ PÀ£ÁðlPÀ £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 gÀAzÀÄ MlÄÖ 690 ««zsÀ ªÀUÀðzÀ ºÀÄzÉÝUÀ¼ÀÄ SÁ° EgÀÄvÀÛªÉ. ¹§âA¢AiÀÄ ªÀUÁðªÁgÀÄ ºÀÄzÉÝ UÀ¼À «ªÀgÀUÀ¼À£ÀÄß DqÀ½vÀ ªÀåªÀ¸ÉÜAiÀÄ ªÀiÁ»wAiÀÄ £ÀAvÀgÀ PÉÆqÀ¯ÁVzÉ.
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 , 690 posts of different cadres are remaining vacant. Cadre wise details are furnished after flowchart of Administrative Setup.

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

12. Sanctioned Posts/ªÀÄAdÆgÁzÀ ºÀÄzÉÝUÀ¼ÀÄ
CADRE WISE DETAILS ARE AS FOLLOWS ¹§âA¢AiÀÄ ªÀUÁðªÁgÀÄ ºÀÄzÉÝUÀ¼À «ªÀgÀ F PɼÀV£ÀAwgÀÄvÀÛzÉ.
690
1230
1920
Total/MlÄÖ 44
216
260
Peon / r zÀeÉð £ËPÀgÀgÀÄ
13. 03 06
Daffedar / zÀ¥sÉÃzÁgÀgÀÄ
12. 08 10 18
Driver / ªÁºÀ£À ZÁ®PÀgÀÄ
11. 25 60 85
Typist/ ¨ÉgÀ¼ÀZÀÄÑUÁgÀgÀÄ
10. 01 07
Stenographer / ²ÃWÀæ°¦UÁgÀgÀÄ 9. 04 77 81
S D A / ¢éwÃAiÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ 8. 87 80
167
F D A / ¥ÀæxÀªÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ 7.
276
305
581
Auditor / ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ 6.
168
316
484
Senior Auditor / »jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ 5. 63 96
159
Assistant Director / ¸ÀºÁAiÀÄPÀ ¤zÉðñÀPÀgÀÄ 4. 09 55 64
Deputy Director / G¥À ¤zÉðñÀPÀgÀÄ 3. 02
Joint Director/ dAn ¤zÉðñÀPÀgÀÄ 2. -
Director/ ¤zÉðñÀPÀgÀÄ 1.
Vacant Posts/
SÁ°
Filled Posts/¨sÀwð
Sanctioned Posts/ªÀÄAdÆgÁzÀ ºÀÄzÉÝUÀ¼ÀÄ
Cadre Wise/ªÀÈAzÀ
Sl.no ‘Ðõ.ÊЁ.
The Department has been carrying out all its administrative functions, exclusively in kannada language.
E¯ÁSÉAiÀÄ DqÀ½vÀzÀ°è PÀ£ÀßqÀªÀÅ ¥ÀÆtð ¥ÀæªÀiÁtzÀ°è §¼ÀPÉAiÀiÁUÀÄwÛzÉ.

13. 1.6 ¹§âA¢ vÀgÀ¨ÉÃw :
E¯ÁSÉAiÀÄ 261 ªÀÄA¢ ««zsÀ ªÀUÀðUÀ¼À C¢üPÁj ºÁUÀÆ ¹§âA¢ ªÀUÀðzÀªÀjUÉ 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¢üPÁjUÀ¼À PÀvÀðªÀå ªÀÄvÀÄÛ dªÁ¨ÁÝjUÀ¼ÀÄ, ¸ÀºÀPÁgÀ r¥ÀèªÉÆà vÀgÀ¨ÉÃw, ¥ÀlÖt ¸ÀºÀPÁgÀ ¨ÁåAPÀÄUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É, J£ï.¦.J., ¹.Dgï.J.Dgï., ªÀÄvÀÄÛ ©.Dgï., PÁAiÉÄÝ «µÀAiÀÄUÀ¼À §UÉÎ vÀgÀ¨ÉÃw ¤ÃqÀ¯ÁVzÉ.
1.6 Training :
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.

14. Non-Plan / AiÉÆÃd£ÉÃvÀgÀ Budget Provision/ §eÉmï CªÀPÁ±À
1.7 ºÀtPÁ¸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)”CrAiÀÄ°è£À AiÉÆÃd£ÉÃvÀgÀ ªÉZÀÑUÀ¼ÁVzÀÄÝ, E¯ÁSÉAiÀÄ AiÉÆÃd£ÉÃvÀgÀ ªÀÄvÀÄÛ AiÉÆÃd£Á ªÉZÀÑUÀ¼ÀrAiÀÄ°è PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è ºÁUÀÆ ¥Àæ¸ÀPÀÛ ¸Á°£À°è ªÀiÁqÀ¯ÁzÀ ªÉZÀÑUÀ¼À vÀÄ®£ÁvÀäPÀ CAQ CA±ÀUÀ¼ÀÄ F PɼÀPÀAqÀAwªÉ.
1.7 Finance and Budget :
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:
gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs)
Sl.No. PÀæ.¸ÀA.
Year / ªÀµÀð
Non-Plan / AiÉÆÃd£ÉÃvÀgÀ
Plan / AiÉÆÃd£É
Budget Provision/ §eÉmï CªÀPÁ±À
Expenditure/ ªÉZÀÑ
01.
1,650.32
1,493.29
20.89
19.93
02.
1,663.55
1,598.67
22.04
15.84
03.
1,662.92
1,526.86
20.20
19.10
04.
1,640.32 *
23.33
23.12*
* ªÀiÁZïð 2004 gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄ ¥ÀƪÀð vÁvÁÌ°PÀ ªÉZÀÑ
* Provision Expenditure up to March 2004 Before reconciliation.

15. Percentage/±ÉÃPÀqÀªÁgÀÄ
1.8 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É :
ªÀĺÀvÀézÀ ¸ÁzsÀ£É:
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉªÀiÁqÀ¯ÁzÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåAiÀÄÄ £Éà ¸Á°£À°è 17,993 UÀ½zÀÄÝ, E¯ÁSÉAiÀÄ ªÀiÁ£ÀªÀ ¸ÀA¥À£ÀÆä® ¤gÀAvÀgÀ E½ªÀÄÄR ªÁVzÀÝgÀÆ ¸ÀºÀ £Éà ¸Á°£À°è 21,500 PÉÌ KjzÉ.
£Éà ¸Á°£À°è 31,206 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼ÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉUÁV EzÀÄÝ, F ¥ÉÊQ 20,115 ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ¥ÀÆtðUÉÆArzÉ. E¯ÁSÉAiÀÄ°è »jAiÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÁUÀÆ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ ºÉaÑ£À ¸ÀASÉåAiÀÄ ºÀÄzÉÝUÀ¼ÀÄ SÁ° EgÀĪÀÅzÀjAzÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß E¯ÁSÉAiÀÄ ªÀw¬ÄAzÀ PÉÊUÉƼÀî®Ä ¸ÁzsÀåªÁVgÀĪÀÅ¢®è.
¥Àæ¸ÀPÀÛ ªÀµÀðªÀÇ ¸ÉÃjzÀAvÉ PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀw «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwgÀÄvÀÛªÉ.
1.8 Audit:
Significant achievement:
Number of societies audited has risen from 17,993 during , to 21,500 in the year in spite of continuing depletion in manpower.
The Department had completed the audit of 20,115 out of 31,206 Co-operative Institutions for the year A large number of vacancies in the cadre of senior auditors and auditors have resulted in non-coverage of audit of all the societies.
Progress of audit for the last three years including the current year is as under:
Sl No:
PÀæ. ¸ÀA.
Year/ªÀµÀð
No.of Co-op Societies for audit / ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ªÀiÁqÀ¨ÉÃPÁVzÀÝ ¸ÀA¸ÉÜUÀ¼ÀÄ
No of Co-op Societies audited/ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É AiÀiÁVgÀĪÀ ¸ÀA¸ÉÜUÀ¼ÀÄ
Balance/
G½PÉ
Percentage/±ÉÃPÀqÀªÁgÀÄ
01.
30415
17993
12422
59.15
02.
31206
20115
11091
64.45
03.
31740
21500
10240
67.74
¸ÀÆZÀ£É:
ªÀµÀð¢AzÀ ªÀµÀðPÉÌ ºÉƸÀzÁV £ÉÆÃAzÀtÂAiÀiÁUÀÄwÛgÀĪÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå UÀt¤ÃAiÀĪÁV KjPÉAiÀiÁUÀÄwÛzÉ £Éà ¸Á°£À°èzÀÝ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåAiÀÄÄ 30,415 UÀ¼ÁVzÀÄÝ, £Éà ¸Á°UÉ EzÀÄ 31,740 PÉÌ KjPÉAiÀiÁVgÀÄvÀÛzÉ. wêÀæ ¹§âA¢ PÉÆgÀvÉ EzÁÝUÀÆå ¸ÀºÀ GvÀÛªÀÄ ¥ÀæUÀw ¸Á¢ü¸À®Ä ¥ÀÆtð ¥ÀæªÀiÁtzÀ°è ±Àæ«Ä¸À¯ÁUÀÄwÛzÉ.
Note:
On account of registration of new societies every year, the total number of societies for audit has risen from 30,415 in to 31,740 by In spite of severe shortage of audit personnel, the department is making all out efforts to achieve and maintain maximum audit progress.

16. Details of Progress achieved in audit during the last three years is as under / PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è ¸Á¢ü¹zÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀwAiÀÄ «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwgÀÄvÀÛªÉ.
Percentage /±ÉÃPÀqÀ
Year / ªÀµÀð
1.9 ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¥ÀæUÀwAiÀÄ°è£À PÉÆgÀvÉUÉ PÁgÀtUÀ¼ÀÄ:
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁzÀ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À MlÄÖ ¸ÀASÉå ªÀµÀð¢AzÀ ªÀµÀðPÉÌ ºÉZÀÄÑvÁÛ §A¢zÉAiÀiÁzÀgÀÆ £ÉÆÃAzÀtÂAiÀiÁVgÀĪÀ J¯Áè ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ¤ªÀð»¸À¯ÁUÀ¢gÀĪÀÅzÀPÉÌ ¥ÀæªÀÄÄR PÁgÀtUÀ¼ÀÄ
£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 ºÉƸÀzÁV £ÉÆÃAzÀtÂAiÀiÁUÀÄwÛgÀĪÀÅzÀjAzÀ
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁUÀ¨ÉÃPÁVgÀĪÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉå
C¢üPÀªÁUÀÄwÛgÀĪÀÅzÀÄ.
ºÁ° ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À°è ªÀåªÀºÁgÀUÀ¼À ¥ÀæªÀiÁt ºÉZÀÄÑwÛgÀĪÀÅzÀÄ
FVgÀĪÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀASÉåUÀ£ÀÄUÀÄtªÁV PÉëÃwæÃAiÀÄ ºÀÄzÉÝUÀ¼ÀÄ
ªÀÄAdÆgÁUÀ¢gÀĪÀÅzÀÄ.
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.

17. 1.10 ºÀtzÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ «ªÀgÀ :
¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À°è GAmÁVgÀĪÀ zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ ¥ÀæPÀgÀtUÀ¼À£ÀÄß ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è ¥ÀvÉÛ ºÀZÀѯÁUÀÄwÛzÀÄÝ EzÀ£ÀÄß ¥Àæw ªÀµÀðªÀÇ ªÀgÀ¢ ªÀiÁqÀ¯ÁUÀÄwÛzÉ.
PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµÀðUÀ¼À°è £Éà ¸Á°£À°è (¢£ÁAPÀ: gÀªÀgÉUÉ) ¥ÀvÉÛ ºÀZÀѯÁzÀ zÀÄgÀÄ¥ÀAiÉÆÃUÀzÀ «ªÀgÀUÀ¼ÀÄ PɼÀPÀAqÀAwªÉ.
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 (up to ) are as under;
gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs)
Sl No:
PÀæ.¸ÀA.
Year of audit/ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÀµÀð
No.of cases / ¥ÀæPÀgÀtUÀ¼À ¸ÀASÉå
Amount / ªÉÆvÀÛ
01.
328
524.33
02.
300
468.64
03.
304
04.
204
542.79

18. 1.11 Investigation and verification Cell:
1.11 vÀ¤SÉ ªÀÄvÀÄÛ ¥Àj²Ã®£Á WÀlPÀ :
vÀ¤SÉ ªÀÄvÀÄÛ ¥Àj²Ã®£Á WÀlPÀªÀÅ ªÉÄà 1995 jAzÀ 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 PÀbÉÃjUÀ¼À ¥Àj«ÃPÀëuÉ ¤ªÀð»¸ÀĪÀÅzÀÄ F WÀlPÀzÀ ¥ÀæªÀÄÄR ZÀlĪÀnPÉUÀ¼ÁVªÉ. EªÀÅUÀ¼À eÉÆvÉUÉ ªÀĺÁ¯ÉÃR¥Á®gÀÄ ¸ÀPÁðgÀzÀ G£ÀßvÀ C¢üPÁjUÀ¼ÀÄ, ªÀiÁ£Àå ¸ÀaªÀjAzÀ £ÀqɸÀĪÀ ¥Àj«ÃPÀëuÉUÀ½UÉ C£ÀĸÀgÀuÁ ªÀgÀ¢ ¥ÀqÉAiÀÄĪÀÅzÀÄ/ ¸À°è¸ÀĪÀÅzÀÄ. zÉÆõÀ¥ÀÆjvÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É ªÀiÁrzÀªÀgÀ, ¯ÉPÀÌ¥ÀjG±ÉÆÃzsÀ£É ¥ÀÆgÉʹ ªÀgÀ¢ ¤ÃqÀzÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀ «gÀÄzÀÞ ²¸ÀÄÛ PÀæªÀÄ dgÀÄV¸ÀĪÀÅzÀgÀ ¸ÀA§AzsÀ ¥Àæ¸ÁÛªÀ£ÉAiÀÄ£ÀÄß vÀAiÀiÁj¸ÀĪÀÅzÀÄ F WÀlPÀzÀ ¥ÀæªÀÄÄR PÉ®¸ÀUÀ¼ÁVªÉ.
»A¢£À ¸Á®ÄUÀ¼À ¥ÀæPÀgÀtUÀ¼ÀÆ ¸ÉÃjzÀAvÉ MlÄÖ 709 ¥ÀæPÀtUÀ¼ÀÄ F WÀlPÀzÀ°è vÀ¤SÉÃAiÀiÁUÀÄwÛzÀÄÝ, 307 ¥ÀæPÀgÀtUÀ¼À£ÀÄß EvÀåxÀðUÉƽ¹zÀÄÝ,¢£ÁAPÀ gÀ CAvÀåPÉÌ 402 ¥ÀæPÀgÀtUÀ¼ÀÄ ¨ÁQ EªÉ.
1.11 Investigation and verification Cell:
The Investigation and Verification Cell is functioning under the "Plan Scheme" since May 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

19. 1.12 E¯ÁSÉAiÀÄ DzÁAiÀÄ (gÀÆ. ®PÀëUÀ¼À°è) : ªÀĺÀvÀézÀ ¸ÁzsÀ£É:
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®ÌzÀ ªÀ¸ÀƯÁwAiÀÄÄ £Éà ¸Á°£À°è gÀÆ ®PÀëUÀ¼ÁVzÀÄÝ, gÀ ªÉüÉUÉ gÀÆ. 1, ®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 «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAwgÀÄvÀÛzÉ.
£Éà ¸Á°£À°è gÀÆ. 22 PÉÆÃnUÀ¼ÀµÀÄÖ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ºÁUÀÆ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀѪÀ£ÀÄß ªÀ¸ÀÆ° ªÀiÁqÀ¯ÁVgÀÄvÀÛzÉ.
1.12 Revenue (Rs in lakhs) :
Significant achievement:
Collection of Audit fees has risen from Rs lakhs during , to Rs. 1, lakhs during
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 is given below.
An amount of about Rs.22 crores of Audit Fee and Audit Cost has been collected during the year
gÀÆ. ®PÀëUÀ¼À°è / Rs. in lakhs
Year/ªÀµÀð
Opening Balance/ ¥ÁægÀA¨sÀzÀ ¨ÁQ
Demand during the year/vÀUÁzÉ
Total Demand / MlÄÖ vÀUÁzÉ
Collection during the year/ ªÀ¸ÀÆ°
Written off/ ªÀÄ£Áß
Balance/ ¨ÁQ
Percentage/ ±ÉÃPÀqÁªÁgÀÄ
581.59
959.74
986.30
0.43
554.60
64.01
0.34
582.42
67.58
0.26
652.46
76.88
r¸ÉA§gï 2003gÀ CAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄUÉÆAqÀAvÉ/ Reconciled up to December 2003
0.27 -
r¸ÉA§gï 200gÀ vÀAvÀåPÉÌ ¸ÀªÀÄ£ÀéAiÀÄUÉÆAqÀAvÉ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ªÀÄvÀÄÛ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑUÀ¼À ªÀ¸ÀƯÁwAiÀÄÄ ®PÀë gÀÆUÀ¼ÉA¢zÀÝgÀÆ ªÀiÁZïð 2004 gÀ CAvÀåPÉÌ MlÄÖ ®PÀë gÀÆ.UÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì ºÁUÀÆ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑUÀ¼À£ÀÄß (ReÁ£É ¯ÉPÀÌUÀ¼ÉÆA¢UÉ ¸ÀªÀÄ£ÀéAiÀĪÁUÀzÀ) ªÀ¸ÀÆ°¹zÀÄÝEzÀgÀ «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAvÀAwªÉ.
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì – gÀÆ ®PÀëUÀ¼ÀÄ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑ – gÀÆ ®PÀëUÀ¼ÀÄ
Though according to reconciled figures (which are available up to December 2003) Rs lakhs is the collection of audit fee and audit cost, the total collection of audit fee and audit cost is Rs lakhs (un reconciled) up to the end of March The following is the break up:
Audit Fee : Rs lakhs
Audit Cost : Rs lakhs

20. Audit Cost/ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ªÉZÀÑ (Rs. In lakhs / gÀÆ. ®PÀëUÀ¼À°è)
Audit Fee/ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ±ÀÄ®Ì
(Rs. In lakhs / gÀÆ. ®PÀëUÀ¼À°è)
892.11
708.56
Rs. In lakhs/ gÀÆ. ®PÀëUÀ¼À°è)
Rs. In lakhs/ gÀÆ. ®PÀëUÀ¼À°è)
321.86
316.79
277.74
275.90
Year / ªÀµÀð
Year / ªÀµÀð
ÁÁ·°Ð ÊÐÌБѤРÊЁÊÙë–ÐÏ–Ù ÊБÑþ§ ÊÙÓÀÑ º¦ÐÔÀÐÔ–ÐÎÐ º¦ÐÔÀÐÔ 441 ¤Ð¯¦ÐÔÅö ÀÐԁ¡Ö¤Ñ·Ð ÌÐÔ·Ùì–ÐÎйÐÔî ¾°Ð´þ ÀЦѮзÙÓ …¤ÐÔÀÐշЧ·Ð ÄÙ‘ÐܻЧÆÙÖÓ·°Ð¹Ñ ÀÙ›Ðà·Ð ÀÐÊÐÖÄÑ´ ¦ÐÔÅö …ÏÀÐÔÔ“ ÀÑ–ÐÃÔ ÀÐÔÔ“ô ‘ѤбÀÑ—¤ÐÔ³Ðê·Ù.
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 co-operative institutions.

21. 1.13 E¯ÁSÉAiÀÄ PÀA¥ÀÆåljÃPÀgÀt AiÉÆÃd£É ºÁUÀÆ E¯ÁSÉAiÀÄ ¨sÀ«µÀåzÀ ¸ÀégÀÆ¥À:
ªÀĺÀvÀézÀ ¸ÁzsÀ£É:
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»wUÀ¼ÀÄ ®¨sÀå«gÀÄvÀÛªÉ. F ªÉ¨ï¸ÉÊmï E¯ÁSÉUÉ ¸ÀA§AzsÀ¥ÀlÖ ¸ÀªÀÄUÀæ ªÀiÁ»wUÀ¼À£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»wUÀ¼ÀÄ ®¨sÀå«gÀÄvÀÛzÉ.
E¯ÁSÉAiÀÄ ¥ÀjZÀAiÀÄ
E¯ÁSÉAiÀÄ ªÁ¶ðPÀ ªÀgÀ¢
E¯ÁSÉAiÀÄ £ÁUÀjÃPÀ ¸À£ÀßzÀÄ
PÀ£ÁðlPÀ ªÀiÁ»w ºÀPÀÄÌ C¢ü¤AiÀĪÀÄ, ¤AiÀĪÀÄ PÀÄjvÀAvÉ E¯ÁSÉAiÀÄ ¥ÀæPÀluÉUÀ¼ÀÄ
¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¸ÁªÀiÁ£Àå vÀvÀéUÀ¼ÀÄ
gÁdåzÀ°è£À ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¥ÀnÖ
gÁdåzÀ°è£À ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ªÀ¸ÀÄÛ ¹Üw ¸ÀAQë¥ÀÛ
gÁdåzÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÀÄð ¸ÁzsÀ£ÉAiÀÄ ¸ÀAQë¥ÀÛ «ªÀgÀUÀ¼ÀÄ ¯Á¨sÀ £ÀµÀÖ vÀ:SÉÛ, D¹Û dªÁ¨ÁÝj vÀ:SÉÛ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è UÀªÀĤ¸À¯ÁzÀ £ÀÆå£ÀvÉUÀ¼ÀÄ, DyðPÀ C£ÀÄ¥ÁvÀUÀ¼ÀÄ.
E¯ÁSÉAiÀÄ PÀÄjvÀÄ DVAzÁUÉÎ PÉüÀ®àqÀĪÀ ¥Àæ±ÉßUÀ¼ÀÄ ºÁUÀÆ GvÀÛgÀUÀ¼ÀÄ.
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.
Introduction of the Department
Annual Report of the Department
Citizens Charter
Notification of the Department relating to the Karnataka Right to Information Act and the Rules there under.
General Principles of Co-operative Audit
List of Co-operative Societies in the state
Status of Co-operative societies in the state
Performance of Co-operative societies i.e., Profit and Loss Accounts, abridged Balance Sheet, defects noticed in audit, Ratio Analysis
Frequently asked questions.

22. 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 ªÀiÁrgÀĪÀÅzÀjAzÀ, F «ZÁgÀzÀ°è D¸ÀQÛ G¼ÀîªÀgÀÄ ¸ÀA¸ÉÜAiÀÄ DyðPÀ ¹ÜwAiÀÄ£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 eÁUÀÈwAiÀÄ£ÀÄß GAlÄ ªÀiÁqÀÄvÀÛzÉ. C®èzÉ, E¯ÁSÉAiÀÄ £ËPÀgÀ ªÀUÀðzÀªÀgÀ°è ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á PÁAiÀÄðªÀ£ÀÄß JZÀÑjPɬÄAzÀ ¸ÀªÀÄxÀðªÁV ¤ªÀð»¸À®Ä eÁUÀÈwAiÀÄ£ÀÄß GAlÄ ªÀiÁqÀÄvÀÛzÉ. »ÃUÉ DqÀ½vÀzÀ°è ºÁUÀÆ ¸ÀºÀPÁgÀ ¸ÀA¸ÉÜUÀ¼À°è ¥ÁgÀzÀ±ÀðPÀvÉAiÀÄ£ÀÄß vÀgÀĪÀ GzÉÝñÀªÀ£ÀÄß ±ÀQÛAiÀÄÄvÀªÁV ªÀÄvÀÄÛ ¸ÀªÀÄxÀðªÁzÀ jÃwAiÀÄ°è ¥ÀÆgÉʸÀ®Ä EzÀÄ ¸ÀºÀPÁjAiÀiÁUÀÄvÀÛzÉ.
¢£ÁAPÀ: gÀAzÀÄ GzÁÏl£ÉAiÀiÁzÀ E¯ÁSÉAiÀÄ ¸ÀºÀPÁgÀ zÀ¥Àðt ªÉ¨ï ¸ÉÊmï £À ªÀÄÆ®PÀ ªÀÄÄA¢£À ºÀ®ªÀÅ ªÀµÀðUÀ¼À°è F ªÉÄð£À ¨É¼ÀªÀtÂUÉAiÀÄ£ÀÄß ¤jÃQë¸À§ºÀÄzÀÄ £Éà ¸Á°UÉ ¸ÀĪÀiÁgÀÄ 1,000 ¸ÀASÉåAiÀÄ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ºÁUÀÆ £Éà ¸Á°£À 5800 ¸ÀASÉåAiÀÄ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÀÄð¸ÁzsÀ£ÉAiÀÄ ¸ÀAQë¥ÀÛ «ªÀgÀUÀ¼ÀÄ CAzÀgÉ, D¹Û dªÁ¨ÁÝj vÀ:SÉÛ, ªÁå¥ÁgÀ vÀ:SÉÛ ¯Á¨sÀ £ÀµÀÖ vÀ:SÉÛ, DyðPÀ C£ÀÄ¥ÁvÀUÀ¼ÀÄ, ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ°è UÀªÀĤ¸À¯ÁzÀ £ÀÆå£ÀvÉUÀ¼ÀÄ (EzÀÝ°è), EvÁå¢ ªÀiÁ»wUÀ¼À£ÀÄß ªÉ¨ï ¸ÉÊmï £À°è ¥ÀæPÀlUÉƽ¸À¯ÁVzÉ.
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 , 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 & 5,800 societies for the year are displayed on the website.