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Section 81. - Audit( 1) (a) The society shall cause to be audited its accounts at least once in each financial year and

also cause it to be completed within a period of four months from the close of financial year

to which such accounts relate by auditor or auditing firm from a panel prepared by the

Registrar and approved by the State Government or an authority authorized by it in this

behalf, possessing required qualifications and experience as may be prescribed to be eligible

for auditing accounts of societies, appointed by the general body of a society' as provided in

sub-section (2A) of section 7 5 and shall lay such audit report before the annual general body

meeting. In case of apex society, the auditrepofi sha11 also be iaid before both Houses of the

State Legislature, in such manner, as may be prescribed:

provided that, if the Registrar is satisfied that the society has failed to intimate and

file the refurn as provided by sub-section (2A) of section 75 and subsection (1B) of section

79, by order, for the reasons to be recorded in writirg, he may cause its accounts to be

audited, by an auditor from the panel of the auditors approved by the State Government ot an

authority authorized by it in this behalf:

provided fuither that, no auditor shall accept audit of more than twenty societies

for audit in a financial year excluding societies having paid up share capital of less than

rupees one lakh:

provided also that, the Registrar shall maintain a panel of auditors and auditing

firms as approved by the State Govemment or an authority authorized by it in this behalf;

(b) The manner of preparation, declaration and maintenance of the panel of auditors and

auditing firms by the Registrar shall be such as may be prescribed;

(c) The committee of every society shall ensure that the annual financial statements like the

receipts and payments or income and expenditure, profit and loss and the balance-sheet along

with such schedules and other statements are audited, within four months of the closure of the

financial years;

(d) The Registrar shall submit the audit report of every apex co-operative society to the State

Government annually for being laid before the both Houses of the State Legislature in the

manner prescribed;

(e) The auditor's report shall have,-

(i) all particulars of the defects or the irregularities observed in audit and in case of

financial irregularities and misappropriation or embezzlement of funds or fraud, the auditor or

the auditing firm shall investigate and reporl the modus operandi, the entrustment, amount

involved

(ii) accounting inegularities and their implications on the financial statements to be

indicated in detail in the report with the coresponding effects on the profit and loss;

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(iii)thefunctioningofthecommitteeandsubcommitteesofthesocietiesbecheckedandif

any irregularities or iiolurio. ur. obr.*"d or reported' duly fixing the responsibilities for

such irregularities or violations;

(0Theremunerationoftheauditororauditingfirmofasocietyshallbebomebythesociety

and shall be at such rate as may be prescribed

(g) The Registrar sharl maintain the list of societies district-wise, the rist of working societies'

the list of societies whose accounts u,. u,,un.u, the list of societies *h:':' accounts are not

audited within the prescribed time urro r.uron, therefor. The Registrar shali co-ordinate with

the societies and the auditors or auditing firms and ensure the completion of audit of accounts

of all the co-operative societies in time every yeaf' g required

Explanation-I.-Forthepurposesofthissection,theexpression,''poSSeSStnqualifications,, for being included in the panel duly approvlf uv trre state Government or an

authority authorized by the State Govern'ment in it'ri, t.irutr from time to time shall' mean

*t -?rrt:l"rro' who is a chartered Accountant within rhe meaning of the charlered

AccountantsAct,lg4g,whot-'u.urui,knowledgeofthefunctioningofthesocietiesandanexperienceofatleastone,"u',,.,auditingofsocietieswitlraworkingknowledgeof

-ttf;ff;lir r*, which is a rirm of more than one chartered Accountant within the

meaning of the chartered e..orrniunts Act, 1949, who have a fair knowledge of the

functioningofthesocietieswithaworkingknowledgeofMarathilanguage;

(b-1)apelsonwhoisaCostAccountantwithinthemeanrngoftheCostandWorks

Accountants Act' 1959' who t'u' a fair knowledge of the functioning of the Societies and

anexperienceofatleastone,.u,,nauditingor,o.i"ti.,withaworkingknowledgeof-Tl;t::-T;-*

firm, which is a firm of more than one cost Accountant within the

meaningoftheCostandWorlcsA".ou''tuntsAct,lg5g,havingafairknowledgeofthefunctioningofthesocietieswithaworkingknowledgeofMarathilanguage;

(c) a certified auditor who is a person frofdle i T:j::

from recognized Universitv and also

hascompletedaGovetnmentDiplomainCo-operationandAccountancyandhavingafairknowledgeofthefunctioningofthesocietiesandwhohasanexperienceofatleastthreeyearsinauditingofsocietieswithaworlringknowledgeofMarathilanguage;

(d)aGovernmentAuditorwhoisanemployeeoftheCo-operationDepartmentoftheState'

possessingtheHigherDiplomainCo-operativeManage-.',,o,theDiplomainCo-operatrve

Audit or Government Diproma in co-operution and .q,""ountun"y with a working knowledge

ofMarathilanguageandwhoh^,"o^pl.tedtheperiodofprobationsuccessfully;

Explanation I1._ The terms and conditions for inclusion and retention of name as an auditor or

auditing firm in the paner of auditors shalr be subject to-the terms and conditions' &S may be

Prescribed'

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69. Procedure for appointment of auditor and conducting audit.

(1) (a) The audit of accounts of the societies shall be conducted by the auditor or auditing firm

appointed by the society in its annual general body meeting within the period specified in the

Act, from the panel of auditing firms or auditors whose names are listed as on the date of

annual general body meeting and is approved by the State Government or authority

authorized in this behalf.

Explanation - For the pupose of this rule, Audit shall include annual, test, cost or

perfornance, special and re-audit'

(b) Audit of the society shall be completed within four months from the close of the financial

year and the report, also in Compact Disc shall be submitted to the society and the Registrar

as specified in subsection(5B) of section 81 of the Act, and also Parl A of auditreport, audit

certificate and audited financial statements shall be uploaded by auditor on official website of

Co-operation Department ;

provided that, Apex societies shall submit copies of audit reporl as specified by

the Registrar to be laid before the State Legislature.

(c) Every apex society shall submit to the Registrar, required copies of audit memorandum in

both Marathi and English, in print and compact disk form within sixty days from receipt of

audit memorandum from the auditor of the society for each financiai year. The Registrar shall

submit these copies of audit memorandum received from such society to the State

Government to be laid before the State Legislature:

provided that, if any apex society fails to submit required copies of audit

memorandum as mentioned in clause (c) of this sub-rule in due time, the said society shall

submit reasons thereof in writing to the Registrar. The Registrar shal1 submit reasons in

writing received from the said society to the State Government to be laid before the State

Legislatr,rre.

(d) Before appointing the auditor or the auditing firm, the society shall ensure that, the auditor

or the auditing firm proposed to be appointed for conducting its audit has not accepted the

societies for audit exceeding the limit prescribed under the Act.

(e) Qualifications and experience of the auditor shall be as specified in Explanation-I to sub-

section ( 1 ) of section 81.

(0 The Registrar shall prepare, declare and maintain the panel of auditors and auditing firms

from time to time in the following manner,-

(i) the Registrar shall call applications before the specified date as declared in the

notice for empanelment from eligible auditors and auditing firms by a public notice to be

displayed on the official website of the State Govemment and in any othermode, if required'

Such notice shall also be pubiished on the notice board of the office of the Registrar and

District Deputy Re gistrars.

(ii) Every applicant shall submit only one application to the office of the concerned

District Deputy Registrar of the District, where he ordinarily resides.

(iii) Applications received shall be scmtinized by the Committee presided over by the

District Deputy Registrar consisting of the District Special Auditor of the District,

representative of the Chartered Accountants of the District, representative of the Cost

Accountants of the District, representative of the Certified Auditors of the District as

members and the Assistant Registrar (Administration) of the District shall function as

Member Secretary of the said committee.

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(iv) After scrutiny, the District Deputy Registrar shall submit list of eligible applicants to the

Registrar along wrth their applications and documents.

The Registrar may scrutinize the applications recommended by the Disfrict

Committee

(v) Any aggrieved applicant may approach to the Grievance Redressal Committee headed by

the Divisional Joint Registrar, Divisional Joint Registrar (Audit), as member and Divisional

Deputy Registrar of the Division shall function as Member Secretary of the said Committee

and the decision of the Committee shall be final.

(vi) The Registrar sha1l cause to display a approved list of auditors and auditing firms panel

on the official website of the Government.

(vii) the Registrar shall classify the societies and auditors for the purpose of audit in the

following manner, namelY.

Classification of Auditors and Societies

lundcr section 81 and Rule 69 (1) (f) (vii)]TABLE-A

Class Descriptions of Auditors Societies to be Audited

(1) (2) (3)

A Chartered Accountant

Firm / Cost Accountant

Film

(1) * Maharashffa State Co-operative Bank

Chartered Accountant ICost Accountattt ltavittg at

least 5 years experience in

audit of co-operative

Societies.

(2) District Central Co-operative Bank.

Joint Registrar (Audit) and

Special Auditor Class-l

who was

probation

successfully.

completed

period

(3) Urban Co-operative Banks having Deposits more

than Rs. 25 Crores.

(4) Salary Earners Co-op. Banks.

(s) * Maharashtra State Co-operative Marketing

Federation

(6) * Maharashtra State Co-operative Cotton Grover's

Federation.

(7) * Maharashtra Rajya Dudh Sangh (Mahananda)

(8) Maharashtra State Co-operative Agriculture and

Rural Multipurpose Development Bank.

(e) Maharashtra State Co-operative Housing Finance

Corporation

(10) Maharashtra State Tribal Development Corporation'

(11) Maharashtra Rajya Sahakari Sangh and Divisional

Co-operative Board.

(12) Maharashtra State Co-operative Fisheries

Federation.

(13) Maharashtra State Co-operative Consumer

Federation.

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Maharashtra State Co-operative Spinning Mill

tnnut ur^tttta State Co-operative Power loom

Mrh"t^htta State Co-operative Textile Federation'

lrtuttur^ntta State Co-operative Handloom

Federation.

Maharashtra State Co-operative Cotton Grovers

Processing Societies.

M.h"t^ltt* State Co-operative Labour Societies

M.h"t^ht* State Co-operative B ank Association'

M"h"t*Ltt* State Co-operative Credit Societies

Federation.

Maharashtra State Co-operative Jungal Kamgar

M"h"t.Slttt" State Co-operative Sugar Factories

Federation.

M"h.t*ltt* State Co-operative Sugar Indusffies

Development Societies'

Muhu--r*ht u State Co-op' Cadre Federation and

District CooP Cadre Board'

Maharashtra State Co-op' Industrial Societies

Federation.

Cxh.t Nttt"tal and State level Co-op' Federation

not mentioning above.

Co.p.tut*e S pinning Mit4li"3ytgY111!

Co-operative Sugar Frytolgl

District Co-operative Milk Union'

D"t".t C".perative Agriculture and Rural

Multipurpose DeveloPment Bank'

Aty "th"t

*ciety specified by Registrar from time

*Note: Societies at Sr. Nos. 1,5,6 and 7 shall be audited oniy by charlered Accountant Firm or

cost Accountant Firm or a chartered Accountant or a cost Accountant or Joint Registrar (AudiO

categorized in 'A' class. Auditors categorized in 'B' class and 'c' class are not eligible to audit

societies categorized under Table - 'A'. In case of co-operative Bank' the Government Auditor

may conduct re-audit, test-audit or special audit only'

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TABLE. B

Societies to be AuditedDescriptions of Auditors

-ank

having dePosits uP toUrban Co-oPerative

Rs. 25 Crores.Chutt.t"d Accountant / Cost

Accountant having at least one

year exPerience in audit of co-

operative Societies'

' RuralUtb* Co-operative Credit Socrety ano

nonagriculturalcreditsocietyhavingdepositl0

@uti"t credit SocietY

having working capital 10 crores and aboSp*-l A"dtt"r Class -Z'Auditor Grade-I who was

completed Probation Period

successfullY'

Co-operative Starchj actolll-o-operative Industrial estates'

-LabourFederation'

District Co-oPerattvCertifreO Auditor having

least 10 Years expeflence

audit of Co-oPerative

Societies.

ffio-operative Unions

(District and Taluka)'

ffo*rng -*i"tt"t laving 100 and more

C"-p"*t"" Jinning and Pressing

/Rice Mills and Oil M4lffiirv societies havingPrimary Co-oPerattr'

turnover above Rs' 50 lacs'

@andpiggeryandlivestock Societies having tutnovet above Rs' 25

:es SocietieshavingPrimary Co-oPerattve

tumover above Rs' 50lacs

District lCenIta|Wet

Dtrtt"t .trd C."t*l Co-o!' (IlrylglttgglCo-operative I{osPital'

ffif andOtherElec.

Societies' ' BoardDistrict Co-oPerafive-Oittti.t Housing Federation

Other Distri"t F"dt'ul S*ieties not mentioned

ffi by Registrar fromAny other societY s1

time to ttme.

Note:-societies at Sr. Nos. 1 and 2 shall be audited only by a chartered Accountant / cost

Accountant and Special Auditor class- II categor tzed in'B' class. Auditors categorized

in ,A, crass above are also erigible to audit societies categortzedunder Table-B' Auditors

categorized in,c, class are not erigible to audit societies categorrzedunder Table-'B"

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Class Descriptions of Auditors Societies to be Audited

(1) (2) (3)

C Certified Auditor having at

least 3 years experience in

audit of Co-operative

Societies.

(1) Primary Agricultural and Co-operative Credit

Societies (PACs) and Primary Krushak and

Adiwasi Seva / Grain Bank.

(2) Urban Co-operative Credit Societies and Rural

non-agricultural credit societies having deposits

less than Rs.10 crores.

Auditor Grade-2 and Sub-

Auditor who was completed

probation

successfully.

period

(J.t Salary earners societies having working capital

less than Rs.10 crores.

(4) Primary Co-operative Dairy Societies having

lurnover less than Rs. 50 lacs.

(5) Primary Co-operative Poultry, Piggery and

Livestock Societies having turn over less than Rs'

25 lacs.

(6) Primary Co-operative Fisheries Societies having

tumover less than Rs. 50 lacs.

(7) Sugarcane supply cooperative societies / Transport

Coop. societies.

(8) All Farming Co-operative Societies.

(e) Housing societies having less than 100 members'

(10) Lift inigation societies.

(11) Labour contract societies'

(12) Forest Labour Co-operative Societies.

(1 3) All types of Primary Marketing Societies and

Food Processing Societies.

(14) Primary Weavers Co-op. Societies (Handloom and

Power loom).

(ts) Primary Industrial Co-op. Societies.

(16) BLVA societies.

(r1) Primary consumers Co-operative Societies.

(18) Social service societies and unemployed youth co-

operative Societies.

(1e) Taluka supervisory unlons,

(20) Any other society specified by Registrar from time

to time.

TABLE-C

Note: Auditors categortzed in 'A' Class and oB' Class above are also eligible to audit

societies categortzedunder Table-'C'.

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(g) The criteria for removal of the name of auditor and auditing firms from the panel shall be as

follows, namely :-(i) non-submission of audit repoft as specified in sub-section (5B) of section 81, to the

sociely and the Registrar within the period of one month from the date of completion and

in any case before the issuance of notice of the generai body meeting ;

(ii) not-disclosure the true and correct picture of accounts as specified in clause (c) of sub-

section (3) of section 81 ;

(iii) after giving consent for audit by the auditor or auditing firm and after issuance of order

of appointment of auclitor or auditing firm, audit is not completed within stipulated

period as specified in sub-section (1) of section 81 ;

(iv) non-submission of specific repofi stating that, any person is guilty of any offence relating

to the accounts or any other offences within a period of fifteen days from the date of

submission of audit report to the society and the Registrar ;

(v) failure to file special report to the Registrar if any ;

(vi) failure to fi1e the First Information Report, if required thereof;

(vii) non-submission of scrutiny of audit rectification report within six months to the society ;

(viii) if in the test audit or re-audit of the society it is found that, the auditor or auditing firm

is responsible for any commissions and omissions ;

(ix) if the auditor is borower of the society and has conducted the audit of the same society

without disclosing the said fact to the society ,

(x) if the auditor or his family member is employee or ex-employee of the concerned Co-

operative society i

(xi) if the auditor is an auditor or a paftner of an auditing firm which is also conducting

intemal or concurrent audit of concerned Co-operative society ;

(xii) if the auditor or his family member, as specified under explanation (I) of sub-section (2)

of section 75 of the Act, is committee member of the concerned co-operative society :

(xiii) if the auditor has conducted audit, without appointment order issued by the society with

the prior approval of general body or the Registrar, if any, as the case may be ;

(xiv) if the auditor is family member of a employee of the department of co-operation:"

(2) Deleted.

(3) The following sub-rule shall be substituted, namely :-"(3) The auditor shall submit in respect of Co-operative Banks in Form N-1 and in other

cases in Form N-2 an audit memorandum to the society and to the Registrar with regards to

the accounts, balance sheet and profit and loss accounts or statement of income and

expenditure examinecl by him as on the date and for the period up to which the accounts have

been audited, and shall state whether in his opinion and to the best of his information, and

according to the explanation given to him, accounting policies adopted by the society as per

accounting standards laid down by the State Government or the Institute of Chartered

Accountants of India as the case may be, the said accounts give ail the information required

by the Act in the manner so required and give true and fair view,

(i) in the case of the balance sheet, the state of society's affairs as at the end of the

financial year or any other subsequent date up to which the accounts are made up and

examined by him, and

(ii) in the case of the profit and loss account of the profit or loss for'the financial year or

the period covered by the audit, as the case may be. While cerlifying the profit orloss of the

society, Auditor shall quantify the effect of shortfall in various provisions, like Non

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Performing Assets, overdue interest, depreciation and any other provisions relating to

expenses over profit or loss and state clearly that' after "on'idt'it'g effect of all provisions'

whether there is profit or loss to the society"'

(4) The Audit memorandum shall state;- nd explanations which to the best

(i) whether the auditor had obtained all the informatton at

ofhisknowledgeandbeliefwerenecessaryforthepurposeofhisaudit;(ii) whether in his opinion proper books

?f *:oY''

T-i:;"otu bv the Act' these rules and

theby-lawsofthesocietyhavebeenkeptbythesocietysofarasitappearsfromthe

(u,) -T;::HJ$:i::,*$:;XT'orit and ross account examined bv him are in agreement

withthebooksofaccountsandreturnsofthesocietyandgivetnreandfairviewofstate

t,"l ll'.Tlil',ne accounting standards "1"n"1,1".5::'"" are consistent with' those laid

downbythestateGovernmentorthetnstituteofCharteredAccountantsoflndia,asthecasemaybe,andhasnoadverseeffectontheaccountsandfinancialstatusofthe

society. , ^\ -,-^ 've or with a

(5)Whereanyofthemattelsreferredtoinsub-rule(4)areansweredinthenegattqualification,theauditmemorandumshallspecifythereasonfortheanswef.

(6)Theauditmemorandumshallalsocontain,.h.dol",withfullparlicrrlarsof;.(i)alltransactionswhichappealtobeconffarytotheprovisionsoftheAct,therrrlesorthe

,,n ililLx"i;lTff#,o nu.,. been but have not been brought into account bv the

societY; ' regularitY in the exPe(iii)anymaterialimproprietyorir.regularityintheexpenclitureorintherealisationofmoneys

,,", ll, iiillrllrli;erry belonging to the societv which appear to the auditor to be bad

doubtful debu and

(v) any other matters specified by the Registrar in this behalf'

(7)Thesummaryofaudit-",oo*dumaSpleparedbyauditorshallbereadoutinageneralmeeting.Theauditmemorandumtogetherwithitsaccompanimentsshallbeopento

inspection by any member of th" soi"ty' The Registrar may' however direct that any portton

oftheauditmemorandumwhichunn"u,,tohimtobeofobjectionabienatureornotjustifiedbyfactsshallbeexpungedandtheporlionsoexpungedshailnotformpartoftheauditmemorandum'

(8)TheRegistrarmayfromtimetotimespecifytheformorfonrrsinwhichthestatementsofaccounts and information shall be appeared for audit by the society'

(g) on completion of his statutoo uuurr,',ne auditor sha1l awarded an audit classification letter to

the society whose accounts he has audited in accordance with the instnrctions issued by the

Registrarfromtimetotime.Thelistofsocietiestobepublishedundersub-section(3)ofsection 12 shall also specifli the audit class of the society'

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Rute 74 Remuneration of the auditor'

(1) Remuneration of the auditor or auditing firm who has conducted audit of a society shall

be borne by the society and shall be at such rates as may be notified by the State

Government from time to time depending upon the class of societies and their financial

parameters.

(2) When auditor or auditing firm is appointed by the Registrar on his own' Iemuneration of

auditor or auditing firm shall be at rates as pel sub-r-gle (1) above'

(3) If the Registrar, orders re-audit of a society after recording reasons thereof' shall specify

remuneration payable to such auditors as per sub-rule (1) above'

(4) When re-audit is requisitioned by society or any member of sociefy' the remuneration of

auditor or auditing firm shall be as per sub-rule (1) above :

provided that, when such re,audit is requisitioned by the society or any member of

the society, the remuneration of auditor or auditing firm shall be deposited by such

society or member, as the case may be, with the Registrar prior to commencement of

such audit :

Provided further that, if it is found in the re-audit, that the appointed auditor has not

conductedauditaspertheauditingstandardsandnormsasnotifiedfromtimetotimeand if it is proved that he is negligent in performing audit of the society and he has not

detected fraud, mis-utilisation of funds, inadecluate provisioning' resulting into loss or

profit to the society, then audit fees shall be recoverable as per sub-section (1) ofsection

156 of the Act, from the said auditor who had conducted the audit and same shall be

refundable, to the society and remuneration of re-audit sha11 be refundable to the society

or any member demanding re-audit. The said auditor shal1 also be subject to action under

sub clause (viii) of clause (g) of sub - m1e (1) of rule 69 :

Provided also that, nothing in the preceding proviso shall apply to the Govemment

Auditors.

(5) When cost or performance audit of any society is ordered by the State Government as per

theprovisionofsub-section(2A)ofsection8l,theremunerationofauditororauditingfirmshallbenotifiedbytheStateGovernmentandtheamountshallbedepositedbythesociety with the Registrar prior to the commencement of such audit by him'

(6) For the audit of the society which is under liquidation or the society on which official

assignee is appointed, under the provisions of the Act' the remuneration of auditor or

auditingfirmtoconductauditofsuchsocietyshallbespecifiedbytheRegistrar.,,

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