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SPECIAL REPORTS ON THE FINDINGS DURING THE COURSE OF AUDIT

 

The serious irregularities such as misappropriation, huge stock deficit, misutilization of funds and violation of Tamil Nadu Co-operative Societies Act 1983, Tamil Nadu Co-operative Societies Rules 1988 and the by-laws of the Societies concerned which are noticed by the auditors during the course of audit 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

Amount
(Rs. in crore)

1.

2013-2014

305

51.23

2.

2014-2015

300

36.04

3.

2015-2016

351

36.30

4.

2016-2017

361

42.53

5.

2017-2018

569

59.57