green
blue

      

 

SPECIAL REPORTS ON THE FINDINGS DURING THE COURSE OF AUDIT

The serious irregularities which are noticed by the auditors during the course of audit, such as misappropriation, huge stock deficit, mis-utilization of funds and violation of Tamilnadu Co-operative Societies Act 1983, Tamilnadu Co-operative Societies Rules 1988 and the bye-laws of the societies concerned are reported by the auditors in the form of Special Reports to the Assistant Directors of Co-operative Audit concerned. The Assistant Directors of Co-operative Audit after scrutinizing the special reports, send the same to the concerned Functional Registrars through the JDCA/DCA to take corrective measures for safeguarding the interest of the members of the Cooperative societies. When the amount involved is more than Rs.5 lakhs, the DCA sends the special report to the Government and to the Functional Registrars concerned to pursue further action.

The number of Special Reports sent to the respective Functional Registrars and the Government during the last five years:

Sl. No.

Year

No. of Special reports sent

1.

 

2007-2008

 

881

2.

 

2008-2009

 

611

3.

 

2009-2010

 

484

4. 2010-2011 330

5.

2011-2012

330