KERALA COOPERATIVE AUDIT MANUEL VOLUME I APPENDIX I

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Appendix I

AUDIT SCHEDULES

SCHEDULE No. I

Share capital held at the end of  ……………………… 19

Sl. No.	Member No.	Name of Member	Opening balance		Received during the year 19.  19.		Total
			No. of shares	Amount	No. of shares	Amount	No. of shares	Amount
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

Repaid/transferred during the year 19.  19.		Balance at the end of the year		Arrears		Remarks
No. of shares	Amount	No. of shares	Amount	No. of shares	Amount
(10)	(11)	(12)	(13)	(14)	(15)	(16)

(*) Shares contributed by Government and other institutions should be shown distinctively in the statement.

Abstract

No. of shares                .

Amount             .

(i)             Opening balance                                                                    

 (ii)           Received during the year      

(iii)           Total                       

(iv)           Repaid/transferred during the year       

 (v)          Balance at the end of the year               

 (vi)          Arrears of shares, if any        

(vii)          Of (v) above

                (a) Shares held by Government            

(b) Individuals        

(c) Others

(d) Total

SCHEDULE No. II

Deposits held at the end of the year ……………………………

Sl. No.	Name of Depositor	Held at the beginning of the year			Received during the year			Total
		Members	Non members	Total	Members	Non members	Total	Members	Non members
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)

SCHEDULE No. II (Contd.)

Paid off during the year			Held at the end of the year			Payment of interest			Remarks
Members	Non members	Total	Members	Non members	Total	Due	Paid	Balance
(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)	(19)	(20)

* Separate statement is to be prepared in respect of different types of deposits, viz., fixed, savings, current etc.

Abstract of Schedule No. II

Sl. No.	Type of deposit	Held at the beginning of the year	Received during the year	Total	Paid off during this year	Held at the end of the year	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
	Total

SCHEDULE No. III

Loans outstanding against members as at the end of the year

Sl. No. Sl. No.	M. No.	Name of Loanee	Loan No.	Outstanding at the beginning of the year	Issued during the year	Total	Repaid during the year	Outstanding at the end of the year	Interest
									Of which overdue	Of which arrears	Due	Collected	Balance	Over due
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Total

Note : Separate statements should be prepared for each type of loan.

Abstract

(1)    Outstanding at the beginning of the year

(2)    Issued during the year

(3)    Total

(4)    Repaid during the year

(5)    Balance at the end of the year

SCHEDULE No. V

Investments as at the end of …………………

Sl. No.	Nature of  Investment	Held at the beginning of the year	Invested during the year	Total	Withdrawn during the year	Balance at the end of the year	Interest			Remarks
							Accrued	Collected	Balance
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
Total

Abstract

(1) Investments held at the beginning of the year

(2) Investment made during the year

(3) Total

(4) Investment withdrawn during the year

(5) Balance as at the end of the year

SCHEDULE No. VI

Provident fund contribution as at the end of …………………

Sl. No.	Name of employee	Designation	Held at the Beginning of the year		Contribution made during the year		Balance at the end of the year		Remarks
			Employees contribution	Society contribution	Employee	Society	Employee	Society
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)
Total

SCHEDULE No. VII

Establishment strength as on …………………

Sl. No.	Name of employee	Date of birth and age	Designation	Scale of pay	Date of entry in service	Qualifications	Total emoluments p.m.	Security prescribed			Security furnished			Remarks
								Cash	Property	Fidelity	Cash	Property	Fidelity
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15

SCHEDULE No. VIII

Closing stock as on …………………

(a)  where item war stock register is maintained

Sl.No.	Item of stock	Book stock	Verified stock	Value		Excess stock		Deficit stock		Remarks
				Rate *	Amount	Quantity	Value	Quantity	Value
Total

       *Cost price or market price whichever is less to be the basis of valuation.

SCHEDULE No. IX

Closing stock as on …………………

(a)  where item war stock register is maintained

Sl. No.	Item of stock	Actually verified stock	Selling rate	Value of verified stock at selling rate	Total value of stock as per liability register	Total	Remarks
						Excess or deficit
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Total

SCHEDULE No. X

Chitty collection and payment made during the year ………………

(a)  Chitty war details to be furnished

Sl. No.	Chittal  No.	Collections			Arrears if any	Payments				Details of deposit under bid amount	Remarks
		Cash	Veethapalisa	Total		Cash	Commission	Deduction	Toatal
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)

SCHEDULE No. XI

Schedule of dividend payable as on ………………………

Sl. No	M. No	Name of member	Dividend Payable For the year				Total
			19  -19	19  -19	19  -19	19  to
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Total

SCHEDULE No. XII(a)

Working Sheet for estimating bad and doubtful debts

Sl. No.	Name of Society	*Date of financial particulars	Total borrowings		Interest payable to Bank		Other outside liabilities	Cash and bank balances	Investments in  Government and other trustee securities
			Principal outstanding to the Bank	Of which overdue for more than  3 years	Total	Of which overdue
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)

Value of shares held in		Total Loans		Interest receivable from members		Other assets realizable	Arbitration references filed but pending		Action against defaulters
									Award obtained
Central Co-operative Bank	Other institutions	Outstanding against members	Of which overdue for more than 3 years	Total	Of which overdue		No.	Amount	No.	Amount
11(a)	11(b)	12	13	14	15	16	17	18	19	20

SCHEDULE No. XII(a) (Contd.)

Decrees sent for execution		Cash retained for long periods by present or ex-officio bearers	Amount involved in frauds / misappropriation etc.	Society’s Auditors estimate	Bank Supervisor’s estimate	Year of latest audit report	Audit Classification	Remarks
No.	Amount
(21)	(22)	(23)	(24)	(25)	(26)	(27)	(28)	(29)

*The financial particulars may relate to the latest day of the year for which the latest audit report is available or as on the date of audit

SCHEDULE No. XII(b)

Societies having overdues to the bank for 3 years and over as at the end of the Co-operative year 19……….

Name of Society :                   Particulars of their individual members :

Sl. No.

Name of the member

Loan account No.

Type of loan

Date of advance

Amount advanced

Due Date

Total amount outstanding

Of which overdue

Classification of loans outstanding according to  the nature of security

Only pronote of the member

Pronote of the member with one one or more sureties

Charge on land which has been duly registered plus one or more sureties

Mortgage of the land of the member having no prior encumbrance

Mortgage of land having prior encumbrance

Collateral security in the form of  marketable securities (goods including  gold and silver)

Rs

Rs

Rs

Rs

Rs

Rs

Rs

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

SCHEDULE No. XII(b) (Contd.)

Sl. No.	Particulars of assets of the borrowers							Value of other unencumbered properties		Shares held in the society	Deposits and other funds with the society
	Land cultivated owned			Land mortgaged to the society		Others
	Acreage	Estimated Value	Leased (acreage)	Acreage	Estimated Value	Acreage	Estimated Value	Immovable	Movable
1	16	17	18	19	20	21	22	23	24	25	26

Sl. No.	Action taken against the borrower						Standing of sureties
	Arbitration reference				Execution petition		Surety No. 1			Land owned estimated value			Value of unhypothecated tangible assets
	Date of filing	Amount	Date of decree	Amount decreed	Date of sending for execution	Amount since recovered	Loans outstanding to the society	Of which overdue	Total liability as surety	Acreage	Total	Of which mortgaged to the society or others
1	27	28	29	30	31	32	33	34	35	36	37	38	39

SCHEDULE No. XII(b) (Contd.)

Standing of sureties							Amount considered  bad/doubtful of recovery
Surety No. 2			Land owned estimated value			Value of unhypothecated tangible assets	Society’s estimate	Bank’s estimate
Loans outstanding to the society	Of which overdue	Total liability as surety	Acreage	Total	Of which mortgaged to the society or others
Rs	Rs	Rs	Rs	Rs	Rs	Rs	Rs	Rs
40	41	42	43	44	45	46	47	48

SCHEDULE No. XII(c)

Schedule of bad and doubtful debts in respect of credit societies / banks

as on ………………

Loan Account No.	Name  of the member / loanee	Amount of loan advanced	Amount outstanding	Of which overdue	Period for which it is overdue	Nature of security (personal / land building etc.)	Amount considered		Reasons for doing so
							Doubtful	Bad
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)

Note:-(For guide-lines on the assessment of bad and doubtful debts Circular letter ADL (2) 26588/76 of 16-6-1976 appended.) [Appendix II (b)]