No.PLI-53465/74.
Office of the Registrar of Co-operative Societies,
Thiruvananthapuram, 10th January 1975
CIRCULAR No. 4/75
Sub: Share Certificates and Agreements in respect of share contribution, loans etc., given to Co-operative Societies-Instructions regarding scrutiny and prompt submission of the documents to be kept in safe custody in Registrar’s office.
It is found that there is undue delay in the submission of Share Certificates and Agreements to be taken to safe custody in this office in respect of share contribution, loan etc. given to the Co-operative Societies. The Rules governing the payment of the financial assistance prescribe that the Agreements should be obtained before the drawal of the amounts from the treasury and that the share certificates should be obtained within one month from the date of drawal of the amount. Any delay in obtaining the documents will be violation of the Rules and a serious lapse on the part of the drawing officers. All the Deputy Registrars are requested to see that the documents are obtained and forwarded to this office within the time limit prescribed in the Rules governing the financial assistance.
2. It is also found that the documents are not being properly scrutinised and their propriety ensured before forwarding to this office. Many defects are found in the documents sent to this office, particularly in the Agreements. The following instructions are issued in the matter of preparation and scrutiny of the share certificates and agreements.
SHARE CERTIFICATES
1. The share certificate should be in printed form, as far as possible. If printed form is not available the certificate should be in the letter head of the society.
2. The share certificate should be issued in the name of “the Governor of Kerala” and not “the Government of Kerala”.
3. It should be signed by the office-bearers competent to sign such documents as per bye-laws of the society.
4. The Certificate should bear the seal of the society.
5. The Certificate should be in tact without mutilations.
6. There should not be any over-writing. Corrections, if any, should be attested (with full signature) of all those signing the certificate.
7. The date of the share certificate should correspond with date of drawal of the amount as far as possible, and in no case later than one month from the date of drawal of the amount.
8. The correctness of the figures entered in the certificate should be verified by the Deputy Registrar.
9. The certificate should not be attested or countersigned by the Deputy Registrar.
AGREEMENT
1. The Agreement should be prepared in Bond paper, as it is to be in safe custody for long periods.
2. The Agreement should be strictly in accordance with the form prescribed for the purpose.
3. The date of the agreement should correspond with the date of drawal of the amount.
4. Overwritings should be avoided. Corrections if any should be listed at the bottom and attested by all the executants.
5. If the document is partly typed and partly written the fact should be noted at concluding portion land attested by all the executants.
6. The documents should be signed by the office-bearers competent for the purpose as per bye-laws. If special authorisation after Board is necessary as per bye-laws, a certified copy of the resolution should be appended to the documents.
7. In the case of documents kept here for safe custody the Registrar has to sign the document on behalf of Government. In such cases the Deputy Registrars should not attest or countersign the documents. Sufficient blank space should be left in the document at the appropriate place for entering the name of the Registrar and for affixing signatures of Registrar and witnesses thereof.
8. The signatures of the witnesses in whose presence the office-bearers of the society are to sign the document should be obtained at the proper place before the documents are forwarded.
9. The document should be forwarded in tact without being mutilated or otherwise spoiled.
The Deputy Registrars are requested to observe the above instructions carefully while forwarding the documents. Proposals for release of the financial assistance already drawn or proposed for further financial assistance to the same society, should be supported by a Statement by the Deputy Registrar to the effect that the documents in respect of financial assistance already drawn have been obtained and forwarded to this office (quoting reference of the Deputy Registrar under which the documents have been sent).
The receipt of this circular may be acknowledged.
(Sd/-)
Additional Registrar of Co-operative Societies
\¼À Pn 3/50478/74
klIcWkwLw cPnkv{SmÀ B^okv,
Xncph\´]pcw, 1975 P\phcn 6
kÀ¡peÀ \¼À 5/75
hnjbw: s]mXptbmK¯n ]s¦Sp¡p¶ AwK§Ä¡v knän§v ^okv, bm{X¸Sn apXembh sImSp¡p¶Xns\ kw_Ôn¨v.
Nne klIcWkwL§Ä s]mXptbmK¯n lmPcmhp¶ AwK§Ä¡v knän§v^okpw bm{Xm¸Snbpw sImSp¯phcp¶Xmbn {i²bnÂs¸«ncn¡p¶p. 1969þse tIcf klIcWkwLw BIvSntem N«§fntem s]mXptbmK¯n ]s¦Sp¡p¶ AwK§Ä¡v knän§v ^okpw bm{X¸Snbpw sImSp¡p¶Xn\pff hyhkvYIfnÃ. s]mXptbmK§fn ]s¦Spt¡Xv FÃm AwK§fptSbpw ISabmWv. AXv kz´w XmÂ]cyw kwc£W¯n\pamWv. F¦nepw FÃm AwK§fpw s]mXptbmK¯n kw_Ôn¡Wsa¶v \nÀ_ÔanÃ. AXpsImv s]mXptbmK¯n kw_Ôn¡phm³ thnhcp¶ Nnehv AXmXv AwK§Ä Xs¶ hlnt¡XmWv. AXn\pap]cnbmbn kwL¯nsâ s]mXptbmK¯n lmPcmIp¶psh¶pffXpsImpam{Xw AwK§Ä kwL¯n\v bmsXmcp {]tXyItkh\hpw {]Zm\w sN¿p¶panÃ. CXv kw_Ôn¨v sImSp¡p¶ bmsXmcp Xc¯nepff {]Xn^ehpw \nbam\pkrXaÃm¯XpsImv C¯c¯nepff NnehpIÄ FÃm kwL§fpw \nÀ¯Â sNt¿XmWv. A{]Imcapff A\[nIrX NnehpIÄ BUnän AwKoIcn¡p¶Xsöpw Ah AXn\v D¯chmZs¸«hcnÂ\n¶pw Xncn¨v CuSmt¡n hcpsa¶pw Adnbn¨psImffp¶p.
F¶m s]mXptbmK§fn ]s¦Sp¡p¶ AwK§Ä¡v eLp`£Ww \ÂIp¶Xn\pw aäpw thnhcp¶ NnehpIÄ¡v ta¸dª D]tcm[w _m[IaÃ. A{]Imcapff sNehpIÄ Ignbp¶Xpw ]cnanXs¸Spt¯Xpw bmsXmcp ImcWhimepw Bsfm¶p¡v cp cq]bn Ihnbm³ ]mSnÃm¯XpamWv.
klIcWkwLw cPnkv{SmÀ
\¼ÀPn.(3)26381/74
klIcWkwLw cPnkv{Smdm^okv
Xncph\´]pcw, 1975 P\phcn 15
kÀ¡peÀ \¼À 8/75
hnjbw: klIcW kwL¯nse Poh\¡mÀ¡v saUn¡Â Aeh³kv sImSp¡p¶Xns\ kw_Ôn¨pff hniZoIcW§Ä
klIcW kwL¯nse Poh\¡mÀ¡v saUn¡Â Aeh³kv sImSp¡p¶Xns\ kw_Ôn¨v Fs´Ãmw hyhkvYIÄ GÀs¸Sp¯Wsa¶Xns\ kw_Ôn¨ hniZoIcW§Ä Nne kwL§fpw sU]}«n cPnkv{SmÀamcpw Bhiys¸«ncn¡p¶p.
2. klIcW kwL§fnse FÃm Poh\¡mÀ¡pw klIcW kwLw dqÄknse N«w 191 {]Imcw Hmtcm hÀjhpw 100 cq]m hoXw saUn¡Â Aeh³kv e`n¡p¶Xn\v aäv bmsXmcp Xc¯nepff D]m[nbpw IqSmsX dqfnse hyhkvYIÄ am{Xw Xr]vXnIcambm AÀlXbpv. F¶m Hmtcm hÀjs¯ saUn¡Â Aeh³kpw AXmXv hÀjw Xs¶ Poh\¡mÀ Bhiys¸tSXmWv. B hÀjw Ignªm bmsXmcp ImcW himepw ap³ hÀjs¯ saUn¡Â Aeh³kn\v AÀlXbpmbncn¡p¶XÃ. X³ hÀj¯n GXp kab¯pw Cu Aeh³kv sImSp¡mhp¶XmWv. F¶m Hcp kwL¯nse FÃm Poh\¡mÀ¡pw H¶n¨v Htc kabw sImSp¡p¶Xmbncn¡pw IqSpX A`nImayw.
Sn. F³. PbN{µ³
klIcWkwLw cPnkv{SmÀ
No.G1-12718/75.
Office of the Registrar of Co-operative Societies
Trivandrum, 23rd March 1975
CIRCULAR No. 17/75
Sub: Disciplinary action-Failure on the part of the Assistant Registrars and Deputy Registrars to take disciplinary action against subordinates-Instructions issued.
It is noticed that at present the Deputy Registrars and Assistant Registrars are not taking disciplinary action against the Subordinates under the Kerala Civil Services (Classification, Control and Appeal) Rules, 1960 even when serious lapses / irregularities are noticed against them. The normal tendency for the Deputy Registrar is to forward all such cases to the Registrar of Co-operative Societies. Under Rule 13 (2) (a) of the above rules, the authority which may impose the penalties of-
(i) Censure
(ii) Fine and
(iii) Withholding of increments
on a member of subordinate service shall be his immediate superior Gazetted Officer. It is clear from the above that the Assistant Registrars and Deputy Registrars are competent to take disciplinary action against the Inspectors, Clerks, Typists, Attenders and Peons working in the Office of the Assistant Registrar or Deputy Registrar as the case may be in respect of cases the penalty of which is censure, fine or withholding of increments. Only serious cases requiring the imposition of other penalties like withholding of promotion recovery from pay, reduction to lower rank, compulsory retirement, removal from service, dismissal from service, reduction of pension etc., need be referred to the Registrar for action.
2. It may be noted that while imposing the penalty of fine the provisions in rule (11) (2) of the said rules should also be borne in mind.
3. Rule 16 of the said rules prescribed the procedure to be followed in the imposition of the above penalties. The Deputy Registrars and Assistant Registrars are therefore requested to follow the said procedure and the instructions issued by Government from time to time in this connection while initiating the disciplinary action, the penalty of which is censure, fine or withholding of increments.
4. The procedure prescribed by rule 16 is extracted below for guidance:-
(i) The Government Servant shall be informed in writing of the proposal to take action against him and of the allegations on which it is proposed to be taken;
(ii) He shall also be given an opportunity to make any representation he may wish to make;
(iii) For the purposes of (i) and (ii) above a memorandum of charges supported by a statement of allegations has to be served on the Government servant. The charges should be specific and supported by clear evidences to be furnished in the statement of allegation. The Government servant shall also be informed that he shall file his representation, if any, in the matter within 15 days from date of receipt of the memorandum of charges and that if he fails to take his representations within the said period he shall be proceeded against as if he has no representation to submit in this matter.
(iv) The representation made by the delinquent Government servant shall be considered by the disciplinary authority before taking a final decision in the matter. If any request for perusal of any record, examination of any witness or personal hearing is received from the Government servant, the disciplinary authority shall dispose of the request according to the merits of the case and communicate the decision to the delinquent Government servant.
5. The record of proceedings in such cases shall include.
(a) A copy of the intimation to the Government servant of the proposal to take action against him.
(b) A copy of the statement of allegations communicated to him.
(c) His representation, if any, and
(d) The final orders of the Disciplinary Authority with the reasons therefore.
6. It may be seen that for the imposition of any of the penalties mentioned above there is no necessity to issue a further show cause notice after considering the representation filed by the delinquent Government servant. The proposed penalty may, if necessary, be stated in the charge memo itself. If the Government servant fails to make his representation within the stipulated period, the disciplinary authority may proceed further. Should he request for extension of time, the Disciplinary Authority may grant the same if the reasons stated are acceptable. Since the procedure is very simple, it must be possible to dispose of the case within a period of two months in the ordinary course.
7. A model form of the memorandum of charges is appended.
8. All the Assistant Registrars and Deputy Registrars are informed that they may resort to disciplinary action under the Kerala Civil Services (Classification, Control and Appeal) Rules, 1960 in suitable cases without reporting all such cases for action to the Registrar of Co-operative Societies. Maintenance of discipline among the staff under their respective administrative control is their primary responsibility and it is hoped that they will not be found wanting in this regard.
9. The receipt of this Circular may be acknowledged.
T. N. Jayachandran
Registrar of Co-operative Societies
No.ADL (2)-10275/75.
Office of the Registrar of Co-operative Societies
Trivandrum, 19th March 1975
CIRCULAR No. 19/75
Sub: Audit-Checking of Accounts of Co-operative Institutions by the auditors dated initials to be put in token having checked-Instructions issued.
I According to the accepted principles and conventions of audit, the auditors have to follow certain procedures in checking the accounts of societies and putting their initials in token of having checked them on a particular day They are broadly as follows:-
(1) As soon as a counterfoil of a receipt is checked it should be cancelled with the dated initials of the auditor.
(2) Similarly, the vouchers checked should also be cancelled then and there with the initials of the auditor with date.
(3) On the reverse side of the last receipt and voucher checked on a particular day, the auditor should make an entry that “checked vouchers (receipts) from Sl.No………..to Sl.No………” and attest it with initials, date and designation.
(4) In the case of Registers checked, the auditor should put his dated initial beneath the last entry checked on that day.
(5) Where there is separate columns in the Registers for the initials of the auditor, the same should be filled up wherever necessary with the dated initials.
(6) On completion of audit, the auditor should make an entry in the Cash Book “Checked for final audit for the year……..” and put his full signature with date, name and designation. The Auditor should also certify the closing balance as on the last day of June of the year under audit.
II. The procedure now followed by auditors is not uniform in one respect or other. All the Deputy Registrars (Audit) and Assistant Registrars (Audit) are therefore informed that the procedure given above is strictly followed by all auditors in future.
III. The Deputy Registrars (Audit) and Assistant Registrars (Audit) should test check the diaries of auditors with the records of the societies concerned and see whether the date of checking furnished in the diaries agree with the dates of his initials in the records.
T. N. Jayachandran
Registrar of Co-operative Societies
No.PL(4) 12061/75.
Office of the Registrar of Co-operative Societies,
Trivandrum, 16th April 1975
CIRCULAR No. 22/75
Sub: Co-operative Societies affiliation to the State Co-operative Union directions-Issued.
Although it is imperative that every Co-operative Society in the State should get itself affiliated to the State Co-operative Union and renew such affiliation annually on payment of the prescribed fees, it is observed that a very large number of Co-operative Societies have not complied with the provisions of Section 90 of Kerala Co-operative Societies Act, and Rule 151 issued thereunder. Out of 4527 Co-operative Societies under the Administrative control of the Co-operative Department and more than 5000 Societies administered by other departments only 2832 societies in the State affiliated to the State Co-operative union at present. The affiliated societies are also not prompt in renewing their affiliation annually.
Under the circumstances stated above the following directions are hereby issued.
(1) Unless a Co-operative Society produces a current affiliation certificate the privileges conferred on the Co-operative Societies under the Kerala Co-operative Societies Act will be withdrawn.
(2) Applications from Co-operative Societies for loans from the financing banks should be considered only on production of current affiliation certificates.
(3) The societies should if called upon to do so produce current affiliation certificates in respect of all applications submitted by them under the Act.
(4) The societies should if required produce current affiliations certificates in respect of all applications for financial assistance from Government. Applications from such societies as are not affiliated or have not renewed their affiliation regularly are liable to be rejected.
The Deputy Registrars (General) will communicate the contents of this circular directions to all the Co-operative Societies and Circle Co-operative Unions in their respective districts.
K. Kesavan Nair
Additional Registrar, in charge of Registrar of Co-operative Societies
No.G.(3) 7503/72
Office of the Regstrar of Co-operative Societies,
Trivandrum, 28th May 1975
CIRCULAR No.40/75
Sub: Co-operative Department-Establishment-Departmental Officers appointed as part-time Administrators in Co-operative Societies under section 32 and 33 of the Kerala Co-operative Societies Act-Sanction of remuneration guidelines-Issued.
Ref: G.O.Rt.No. 1568/74/AD dated 5-7-1974.
In their order cited, above, Government have accorded permission under Rules 46 and 47 of the K.S.R. Part I, for the officers of the Department appointed as Part-time Administrators in Co-operative Societies to receive additional remuneration from the societies subject to the condition laid down in Rule 48 Part I, K.S.R. and subject to the condition that the additional remuneration should not exceed 20 per cent of their basic pay. The following instructions are issued for the guidance of the Deputy Registrars.
1. According to the G.O. the quantum of additional remuneration is to be fixed by the Registrar with reference to the financial position of the society/Societies concerned and the extent of work or volume of transaction. Government have been addressed for orders permitting the Deputy Registrar to sanction remuneration to the admininstrators appointed by them under Section 33 of the Act. In respect of Administrators appointed under section 32, the remuneration will be sanctioned by the officer who issues the order under section 32.
2. Generally appointment of Administrator under section 33 is made for failure on the part of the Committee to conduct election in time. In such cases, the primary responsibility of the Administrator will be to arrange for conducting election as early as possible. Normally the term of the Administrator in such cases shall not exceed three months.
3. No remuneration shall be paid in respect of the following types of societies.
(i) Harijan Co-operative Societies.
(ii) Defunct Societies coming under Audit Classification ‘D’.
(iii) Societies with working capital below Rs.10,000.
In respect of item (iii) remuneration may be allowed with the special sanction of the Registrar, taking into consideration, the man days spent, progress achieved during the period, nature of work and responsibilities etc.
4. Payment will be made only once in six months or after the entire period is over, whichever period is shorter.
5. Before sanctioning the remuneration, as assessment of work done by the Administrator should be conducted. The following factors should be taken into account for sanctioning additional remuneration.
(i) Action taken by the Administrator for Collection of overdues.
(ii) Recovery of long, pending items of assets such as suspense items, Value of deficit stock, objected payments etc.
(iii) Rectification of defects pointed out the audit, inspection, Supersession notice etc.
(iv) General progress made by the society during the period and the General Financial Position of the Societies.
(v) Business turnover, increase in membership, Share Capital deposits etc.
6. In all cases the maximum limit of 20 per cent of the basic pay need not be allowed. This will be regulated as follows:-
(i) Societies liable to pay Audit fee of Rs. 2000 and above 20 per cent.
(ii) Societies liable to pay Audit fee of Rs.1000 and above 15 per cent.
(iii) Other Societies but below Rs. 2000 10 per cent.
7. If the same officer functions as Administrator in more than one Society the total remuneration payable by all the societies together will be subject to a maximum of 20 per cent of the basic pay and it shall be apportioned among the societies concerned on the basis of their working capital/Business turn over.
8. For the purpose of Calculation of remuneration 15 days and above will be treated as one month and below 15 days will be omitted.
9. All societies managed by Administrator/Administrators shall invariably be inspected by the Assistant Registrars/Deputy Registrar at least once in six months and immediately after the period of Administrator is over. All Societies in which Assistant Registrars work as Administrators shall be inspected by the Deputy Registrar himself.
T. N. Jayachandran
Registrar of Co-operative Societies
No. 26936/75 PL & C4.
Office of the Registrar of Co-operative Societies
Thiruvananthapuram, 19th June 1975
CIRCULAR No. 46/75
Sub: Co-ordination for financing Agriculture by Commercial Banks and Co-operative Banks-Issue of no objection/no dues certificate-Regarding.
Ref: Registrar’s circular No.38473/73/PL & C4 dated 28-9-1973.
In the circular cited instructions were issued to the effect that references from commercial Banks seeking information on the borrowing position of the members of the co-operatives should be promptly answered by co-operatives. During the course of the Fourth meeting of the State level Co-ordination Committee for financing agriculture by commercial banks and Co-operative banks held on 13-5-1975, the representatives of certain commercial banks pointed out that they experience difficulty in securing no objection/no dues certificate from Co-operative Institutions. It is necessary that duplication of finance is avoided, as some of the farmers are likely to suppress their liabilities in Co-operative Institutions and apply for fresh finance from Commercial banks. It is therefore in the interest of Co-operative institutions also that the position of borrowing of a particular member is intimated to the commercial bank when it is asked for. If there are no dues to the societies payable by the member, the society can issue a no dues/no objection certificate as this will help the commercial bank to consider the application without any risk. The issue of such certificates will also alleviate the strain on the limited funds of the Co-operatives available for financing the large number of members. If the member’s borrowing to the Co-operative institutions is disclosed to the Commercial Bank, the latter will not finance that particular applicant until that liability is discharged.
2. The Co-operative institutions are, therefore, to see that the references from commercial banks, seeking the borrowing position of members of co-operative societies are promptly replied to, and necessary certificates issued, without any delay. Any lapse on the part of Co-operative societies will be viewed seriously and dealt with appropriately.
The Deputy Registrars (General) and Assistant Registrars (Administration) will bring the contents of this circular to the notice of the Co-operative Societies concerned and see that the instructions are complied with strictly.
T. N. Jayachandran
Registrar of Co-operative Societies
No.ADL (2) 11703/75.
Office of the Registrar of Co-operative Societies
Thiruvananthapuram, 23rd June 1975
CIRCULAR No. 48/75
Sub: Co-operative Department-Audit-Audit of accounts of societies under liquidation-Orders issued.
Ref : This office circular memorandum No.ADL (1) 37775/70 dated 24-5-1971.
At present, the accounts of Co-operative Societies which are under liquidation and coming under the administrative control of other Departments are being audited by the concerned unit auditors in the audit wing whereas in the case of societies under liquidation in this department, the accounts, including arrears, if any, are audited by the Auditors for Arbitration, Execution and Liquidation. In order to bring about uniformity in the matter, the following instructions are issued.
(1) The auditors in the audit wing need not audit the accounts of any society, under liquidation, irrespective of whether under the administrative control of this department or not. The Deputy Registrars (Audit) will immediately on receipt of copy of orders for winding up the affairs of a society, remove the name of the society from the list of societies, the accounts of which are to be audited by the regular auditors and inform the fact to the Deputy Registrar (General) and Assistant Registrars (Audit). The date from which the audit is pending should also be intimated to the Deputy Registrar (General).
(2) The Deputy Registrars (Audit) and Assistant Registrars (Audit) will maintain a register of such societies the audit of which has been entrusted to the Deputy Registrar (General). The Register should contain the following particulars.
Sl. No. | Name of society and Registration No. | Administrative Department | Year up to which audited | No. & date of orders placing the society under liquidation | No. & date of intimation sent to the Deputy Registrar (General) |
(1) | (2) | (3) | (4) | (5) | (6) |
(3) The details of societies under liquidation and the audits pending thereof need not be shown in the statement No. I, II and III of the monthly progress report on audit in future.
(4) The Deputy Registrars (General) will see that the audit of accounts of all societies under liquidation, including those under the Administrative control of other departments is attended to by the auditors for Arbitration, Execution and Liquidation. The arrear audit of such societies prior to the date of liquidation will also be done by them.
T. N. Jayachandran
Registrar of Co-operative Societies
\¼À F.Un.FÂ.(3)45111/75
klIcWkwLw cPnkv{Smdm^okv,
Xncph\´]pcw, 8þ9þ1975
kÀ¡peÀ \¼À 72/75
hnjbw: klIcW kwL§fn kµÀiI Ubdn ht¡Xn\pff \nÀt±iw.
klIcW kwL§Ä, s]mXphmbn ht¡p¶ sdt¡mÀUpIÄ GsXÃmsa¶v, tIcfm klIcW kwLw dqÄ 29  {]Xn]mZn¨n«pv. CXn kµÀiI Ubdnsb¸än {]tXyIw ]dªn«nsænepw \à \nebn- {]hÀ¯n¡p¶ an¡hmdpw kwL§Ä kµÀiI Ubdn h¨p t]mcp¶pv. kwLw kµÀin¡p¶ {]apJ A\ptZymKkvY hyIvXnIfptSbpw Un¸mÀ«psaâv DtZymKkvY³amcptSbpw aäv [\Imcy GP³knbnse DtZymKkvY³amcptSbpw A`n{]mb§Ä tcJs¸Sp¯pIbmWv CXp sImv Dt±in¡p¶Xv. F¶m _Ôs¸« DtZymKkvY³amcpsS kµÀi\ hnhc§Ä Cu Ubdnbn A]qÀhambnt« tcJs¸Sp¯n ImWp¶pffq. adn¨v tcJs¸Sp¯p¶ps¦n Xs¶bpw AhcpsS kµÀi\ hnhc§Ä Hä t\m«¯n a\Ênem¡p¶Xn\v _p²nap«v t\cnSp¶p. AXpsImv, Un¸mÀ«psaâv DtZymKkvY³amcptSbpw aäv [\klmb GP³knIfnse DtZymKkvY³amcptSbpw HutZymKnI kµÀi\ hnhc§Ä am{Xw tcJs¸Sp¯p¶Xn\v Hcp kµÀiI Ubdn klIcW Un¸mÀ«psaânsâ `cW¯nepff FÃm klIcW kwL§fpw h¨p t]mtcXmWv. kwLw kµÀin¡p¶ FÃm Un¸mÀ«psaâv DtZymKkvY³amcpw, [\klmb GP³knIfnse DtZymKkvY³amcpw AhcpsS kµÀi\ hnhcw hniZambn Cu Ubdnbn- FgpXn km£ys¸Sp¯nbncn¡Ww.
Cu kÀ¡peÀ {]kn²oIrXamIp¶tXmSpIqSn klIcW Un¸mÀ«psaânsâ Iognepff FÃm kwL§fpw ta ]dª kµÀiI Ubdn ht¡Xpw AhÀ A§s\ sN¿p¶ptm F¶pw, DtZymKkvY³amÀ AhcpsS kµÀi\ hnhcw AXn IrXyambn tcJs¸Sp¯p¶ptm F¶pw _Ôs¸« sU]}«n cPnkv{SmÀamcpw Aknkväâv cPnkv{SmÀamcpw Dd¸p hcpt¯XmWv. kµÀiI Ubdnbn Ahiyapmbncnt¡ hnhc§fpsS Hcp amXrI A\p_Ôambn tNÀ¯n«pv.
Sn. F³. PbN{µ³
klIcWkwLw cPnkv{SmÀ
kµÀiI Ubdn
(Un¸mÀ«psaâv DtZymKkvY³amÀ¡pw [\klmb GP³kn DtZymKkvY³amÀ¡pw thn)
kµÀit\mt±iw
kµÀin¨ XobXn | DtZymKt¸cv | (]cntim[\, At\zjWw, taÂt\m«w XpS§nbh) | DtZymKØsâ H¸v | dnamÀ¡v |
No. G3/23582/75.
Office of the Registrar of Co-operative Societies
Thiruvananthapuram, 30th September 1975
CIRCULAR No. 78/75
Sub: Subsistence allowance- Payment of - Employees of Co-operative Societies – Instructions regarding.
According to Sub-rule (6) of rule 198 of the K. C. S. Rules, 1969 an employee under suspension shall be entitled for subsistence allowance at the rates admissible to the State government employees as prescribed under the Kerala Service Rules. When the above mentioned rule of the K.C.S. Rules was issued there was no enactment regulating the payment of subsistence allowance. On 2-2-1974 the payment of Subsistence Allowance Act, 1972 (Act 27 of 1973) came into force and hence all suspensions which were in force on 2-2-1974 and those made subsequent thereto in an establishment of a Cooperative Society have to be dealt with under the said Act.
2. The provisions of the payment of Subsistence Allowance Act, 1972 are applicable to all employees of a Co-operative Society except those who are employed in fact and substance mainly in managerial or administrative capacity.
3. The above position of law may be brought to notice of all Co-operatives coming under the administrative control of the Deputy Registrars.
T. N. Jayachandran
Registrar of Co-operative Societies
ADL (2) 45973/75.
Office of the Registrar of Co-operative Societies,
Trivandrum., 2nd October 1975
CIRCULAR No. 81/75
Sub: Co-operative Department-Adjusting Heads in the audit reports-Action for removal of long pending items-Instructions-Issued.
On an examination of some of the audit reports of Co-operative institutions pertaining to previous years, it is seen that many items included under the “Adjusting Heads” (due to and due by the societies) are kept as such in the audit reports of successive years without final adjustment and removal after necessary action. It may be noted that the items included under the adjusting heads are to be removed as early as possible by taking appropriate action for the same; but the same is not seen done by the persons concerned in many cases promptly or properly.
The main items which are included under the “Adjusting Heads due to Society” and the action to be pursued to remove the items from the same are given below:
Items under Adjusting Heads Due to (1) | Action to be pursued to remove the item from the adjusting head (2) |
General body meeting should be convened as early as possible as per bye-laws and rules and necessary budget sanction obtained. If the expenditure is not approved by the general body the amount should be recovered from the person/persons responsible. | |
Action should be initiated to get the sanction of the competent authority viz. General body, Board of Directors, President, Secretary, Department Officers, Government etc. If the required sanction is not granted, steps should be taken to recover the amount from the person/persons responsible. | |
Expenditure incurred under the item should be settled finally after final valuation, assessment etc. If the expenditure incurred is found to be in excess of the amount of final valuation, final assessment etc., such excess expenditure may be treated as ‘due to’ and action pursued to recover the same from the person/persons responsible. | |
The amount should be got reimbursed from the persons to whom such payments have been made and if it is not possible, the amount should be recovered from the person/persons responsible for making the payment. | |
The amount should be recovered from the persons responsible for the loss or damage. |
Similarly, the items under Adjusting Heads due by society and the action to be taken to wipe off them are as follows:-
Items | Action to be pursued to wipe off the item from the Adjusting heads |
Excess receipts under loans, interest, admission fees, fine commission etc. | This should be refunded as early as possible and if there is no proper claimant for the same it should be taken to profit account as per rules. |
Provision made for objected items | This could be removed when the action on corresponding items under “adjusting heads due to” is finalised. |
Excess of S.T. collected | This should be remitted to Government. |
Even though action as mentioned above is to be pursued by the societies concerned, it is the responsibility of the officers in the Administrative wings of the departments concerned to examine whether proper action has been taken in the matter by the societies and if not to take necessary follow up action themselves.
The Deputy Registrars (General) and Assistant Registrars (General) are therefore informed that in respect of societies coming under the administrative control of the Department of Co-operation, they should take the following action, immediately on receipt of copy of the audit certificate from the audit wing:-
(i) Examine the various items included under adjusting heads ‘due to’ and ‘due by’ and list out items where action has to be initiated by him. In such cases, they should make prompt correspondence with the society and other authorities concerned to settle the matter finally. Building constructed and pending final valuation, advances given for purchase of land, expenditure incurred in anticipation of departmental or Government sanction or without sanction etc., will come under this category.
(2) On other items where action has to be initiated by the society itself, suitable advice should be given with a view to remove them from the adjusting heads as early as possible. If there are items pending over two years, the matter should be pursued closely by the Deputy Registrar (General) or Assistant Registrar (General) concerned himself till the question is finally disposed of.
(3) If any amount is found irrecoverable even after exhausting all necessary action to recover the amount, steps should be taken to get the amount written off as per Rule 62 of the Kerala Co-operative Societies Rules.
T. N. Jayachandran
Registrar of Co-operative Societies
No.ADL (1) 49283/75.
Office of the Registrar of Co-operative Societies
Trivandrum, 26th October 1977
CIRCULAR No. 85/75
Sub: Co-operative Department-Audit-Provision for gratuity in the audited accounts-clearance of arrears-Instructions issued.
As per Section 62 of the Kerala Co-operative Societies Act, the employees of a Co-operative Society shall be entitled to gratuity at such rates and on such conditions as may be prescribed. In rule 59 of the Kerala Co-operative Societies Rules, it is prescribed that every society shall make in its bye-laws provision for payment of gratuity to its employees and frame regulations for its administration. The general provisions to be made in such regulations have also been specified in the Rules (vide Rule (i) to (iii) of Rule 59).
2. The general provisions contained in the Kerala Co-operative Societies Act and Rules as mentioned above are applicable to all those employees of Co-operative Societies who are not covered by any other Acts governing the payment of Gratuity, such as;
(1) Kerala Industrial Employees Payment of Gratuity Act 1970 (State Act of 1970).
(2) Payment of Gratuity Act, 1972, (Central Act, 39 of 1972).
As such the employee of Co-operative Societies are to be paid gratuity at the rate and on the terms and conditions prescribed in the relevant Acts reckoning their entire period of service including that rendered prior to the date of introduction of the Act. For this purpose, appropriate provision should be made in the audited accounts of the societies towards Gratuity Fund.
3. In many of the societies, the Gratuity Fund so far created does not cover the entire amount of gratuity liability accrued in respect of the employees for their entire period of service, for various reasons, even though in some societies, the required provision has already been made in full. It is decided that such a situation should not be allowed to continue in definitely and that the entire deficiency should be made good before the end of the year 1978-79. Hence the following instructions are issued for strict compliance:
(1) The entire amount of gratuity liability accrued during a particular year should be fully provided for in that year itself charging the profit and loss account.
(2) If there is any arrears under the items in respect of the previous years, the same should be provided for in equal annual instalments; the number of instalments being the number of audit reports to be approved hence forth till and for the year 1978-79.
(3) There is no objection to clear off the arrears before 1978-79, if the Board of Directors of the society concerned desires for providing additional amount over and above the amount of instalment mentioned above.
(4) The amount of gratuity accrued to be provided in respect of a particular year and the amount of arrears to be provided each year should be worked out in the statement appended hereto. In preparing the statement the following points should be borne in mind.
(a) In computing the total service of an employee, the fraction of an year may be rounded to the nearest whole year i.e. fraction of an year for six months and above may be rounded to the next whole year and the period for less than six months may be ignored.
(b) The pay or wages to be reckoned for calculating the amount of gratuity should be taken as defined in the relevant Act and Rules as applicable to the employees concerned.
(c) The figures worked out in the statement as per the above instructions should be used only for computing the provision to be made for the payment of gratuity. The actual amount to be paid in respect of an employee on his retirement/death while in service should be calculated separately at the rates and on the detailed terms and conditions as applicable in the particular case.
(5) The above instructions will not apply to the institutions which have joined the “Group Gratuity Scheme” sponsored by the Life Insurance Corporation of India.
T.N.Jayachandran
Registrar of Co-operative Societies
No.ADL (2)-12314/75.
Office of the Registrar of Co-operative Societies
Thiruvananthapuram, 15th November 1975
CIRCULAR No. 101/75
Sub: Co-operative Department-Assets acquired utilising General Funds-Charging of Depreciation-Instructions issued.
Ref: 1 This office endorsement on ADL (3)-18572/69 dated 9-7-1969.
2 Letter No. ACD (T) 3430/P (8)-74/5 dated 10-3-1975 of the Assistant Chief Officer, Agricultural Credit Department, Trivandrum.
3 Letter No. ACD (T) 1521-/P (8)-75/6 dated 28-10-1975 of the Assistant Chief Officer, Agricultural Credit Department, Trivandrum.
In chapter I of Volume II of the Madras Co-op. Manual, it is laid down that no depreciation need be charged on the value of buildings constructed/acquired investing Building Fund or by utilising General Funds which is recouped in subsequent years. The general principle underlying the above procedure is that the “Building Fund” and the “Building Recoupment Reserve” are created charging the profit and Loss Account and if depreciation is charged on the assets acquired out of the above Fund/Reserve, it will result in the profits being out twice for the same purpose. An extract of the above procedure as contained in the Madras Co-op. Manual was communicated to the Deputy Registrars (Audit) for information and guidance vide reference Ist cited. The Reserve Bank of India have since pointed out in their letters referred to as 2nd and 3rd papers above, that the “Building Recoupment Reserve” created to recoup expenditure incurred from General Funds for construction of buildings will not in any way be a substitute for reserve for depreciation on buildings and that depreciating the value of fixed assets like building, besides being a requirement in scientific accounting is also essential in prudent financial management. Moreover, in respect of Co-op. Societies coming under the purview of the Banking Regulation’s Act, it would also be a requirement of law as depreciated value of the premises is to be shown in the balance sheet prepared under Section 29 of the Act. Under the above circumstances, the following instructions are issued for strict compliance.
(1) Depreciation should be charged at the prescribed rate on all buildings irrespective of the fact whether they were constructed/acquired by investment of building Fund, General Fund or any other source.
(2) The Co-op. Societies which are recouping expenditure incurred on buildings from General Funds may however be permitted to charge depreciation, as a measure of relief, after the expenditure incurred from General Funds is fully recouped.
(3) The above instructions will apply also to other assets acquired utilizing General Funds to be recouped in subsequent years.
T.N.Jayachandran
Registrar of Co-operative Societies
No.ADL (2) 27195/75.
Office of the Registrar of Co-operative Societies
Thiruvananthapuram, 15th November 1975
CIRCULAR No. 102/75
Sub: Co-operative Department-Audit-Committee Meetings and General Body Meetings in which Audit Reports are discussed-Taking part by the Departmental Officers.
The Audit Report of an institution is the main record which reveals impartially the financial results of the various activities of that institution for a particular period. It is the responsibility of the Managing Committee/Board of Directors concerned to discuss all aspects of the Report dispassionately in detail and chalk out remedial measures for financial failures and administrative lapses, as pointed out or revealed by the document and present the report to the General Body for discussion. It is therefore the duty of the controlling officers of the Departments to ensure that the Report is discussed in detail in the earliest committee meeting and General Body meeting. It is also considered advisable to insist that one officer each from the department and financing institution should attend the meeting of the Managing Committee/Board of Directors and the General Body in which the audit report is discussed. It is therefore directed that the Additional Registrar of Co-operative Societies, Joint Registrars, Deputy Registrars (General), Assistant Registrars (General) and Administrative Inspectors and also the General Managers of the District Co-operative Bank concerned should attend the meetings as mentioned above and give necessary advice, guidance and clarifications to the members in the course of discussion. Designation of Officers who should attend the meetings of the different categories of societies are furnished below.
Designation of the Officer | Type of societies whose Managing Committee/General Body meeting the officers should attend |
I. Additional Registrar of Co-operative Societies and Joint Registrars concerned | Apex Co-operative Societies |
II. Deputy Registrars (General) | 1. Societies other than Apex Co-operative Societies, the audit certificates of which are issued by the Joint Registrar (Audit). 2. Societies having area of operation covering more than one Co-operative Circle. 3. Societies the audit of which is conducted by single concurrent Auditors. |
III. Assistant Registrars (General) General Manager/Deputy General Manager of District Co-op: Bank | Societies the audit of which is conducted by group concurrent Auditors |
IV. Administrative Inspectors (Units) General Manager/Deputy General Manager of District Co-operative Bank. | Societies, the audit of which is conducted by unit auditors. |
2. In this connection attention is also invited to the provisions contained in subsection (2) of Section 29 and subsection 5 of Section 30 of the Kerala Co-operative Societies Act in which it is stated that the Registrar or any other person deputed by him shall have the right to attend the committee or General Body meeting of any society.
T.N.Jayachandran
Registrar of Co-operative Societies
No.ADL (2) 52863/75.
Office of the Registrar of Co-operative Societies
Thiruvananthapuram,18th November 1975
CIRCULAR No. 103/75
Sub: Audit-Creation of adequate reserve to cover the full amount of bad and doubtful debts and other assets instructions-Issued.
Ref: D.O.No. ADL (2) 20767/75 of Joint Registrar of Co-operative Societies (Audit).
In the reference cited, all the Deputy Registrars of Co-operative Societies (Audit) and Assistant Registrars of Co-operative Societies (Audit) have been instructed to ensure while approving the audit reports of Societies that the statement of Bad and doubtful debts and other assets are furnished by the Auditors as per the norms prescribed by the Reserve Bank of India, copies of which were communicated along with the letter cited.
In many of the Inspection Reports on the District Co-operative Banks and Primary Co-operative Banks, the Reserve Bank of India has observed critically on the inadequate provision of reserves to cover the full amount of bad and doubtful debts in respect of almost all District Co-operative Banks. In this connection, it is needless to point out that the creation of adequate reserves by Co-operative Institutions is of paramount importance for their financial stability. To achieve this end, the following instructions are again issued for strict compliance in respect of the audit of all credit institutions including primary Societies.
1. The auditors concerned should create adequate reserve to cover the full amount of bad and doubtful debts and other assets as assessed as per the norms prescribed by the Reserve Bank of India in this regard.
2. All the Assistant Registrars (Audit) and Deputy Registrars (Audit) will ensure that the Auditors comply with the above directions, while dealing with/approving the audit reports of the institutions.
T. N. Jayachandran
Registrar of Co-operative Societies
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PROCEEDINGS OF THE REGISTRAR OF CO-OPERATIVE
SOCIETIES, KERALA
No.G3-29488/73 4th April 1975
Sub: Co-operative Societies-Payment of travelling allowance, daily allowance and sitting fees to the members of the societies and of the committee-Fixation of Maximum Limits-Ordered.
ORDER
According to Sub clause (5) of clause 48 of the Kerala Co-opertive Societies Rules, the Registrar shall fix the maximum rates of travelling allowances and daily allowances or sitting fees for any society or class of societies and each society may fix the rate in its own bye-laws with reference to its financial resources. Under clause 199 of the same rules, the employees of societies shall be eligible for T.A. at the same rates admissible to Government employees in accordance with the provisions of the Kerala Service Rules. In order to avoid disparity in the rates of T.A. and D.A. of employees and Committee members, the maximum rates of T.A.and D.A. to the members of the societies and the committees are hereby fixed as the same rates admissible to the Chief Executive (Paid employee) of the society concerned under the existing rules. In the cases of societies where there are no paid employees, the committee members may draw T.A. and D.A. at the rates admissible to the lowest category of Class III officers as prescribed under the K.S.R. The sitting fee shall be equivalent to one daily allowance.
2. This order shall apply to all Co-operative institutions under the administrative control of the Registrar of Co-operative Societies other than Apex Institutions, District Co-operative Banks, Wholesale Co-operative Stores and Primary Land Mortgage Banks.
(Sd/-)
Registrar of Co-operative Societies
PROCEEDINGS OF THE REGISTRAR OF CO-OPERATIVE
SOCIETIES, TRIVANDRUM, KERALA STATE
Abstract
Co-operative Department- Employees of Co-operative Societies – Maintenance of Service Register-Form-Prescribed.
No.G. (3) 44268/75.K.Dis. 30th September 1975
ORDER
According to Rule 197 of the Kerala Co-operative Societies Rule, 1969 every Society shall maintain a Service Register for every employee to indicate his date of birth, qualification, date of appointment etc., as prescribed by the Registrar of Co-operative Societies. Accordingly the form of the Service Register is prescribed and appended to this order.
2. All the Co-operative Institutions are requested to maintain Service Registers in respect of all Employees in the prescribed form.
T. N. Jayachandran
Registrar of Co-operative Societies
GOVERNMENT OF KERALA
Abstract
Co-operation-Audit of Co-operative Institutions-Non-availability of records-Procedure to be adopted-Orders issued.
AGRICULTURE (CO-OP.ESTT.) DEPARTMENT
G. O. Rt. 3630/75/AD. Trivandrum 26th December 1975.
Read: 1. Circular No. 10054/CE2/74AD. dated 15-5-1974.
2. From the Registrar of Co-op. Societies letter No. ADL (2) 16551/74 dated 20-6-1974.
ORDER
In the Circular read as 1st paper above Government issued instructions regarding action to be taken against Co-operative Societies which fail to produce records for audit. According to the said instructions if a society does not produce its records for audit after issue of summons under section 65 of the Kerala Co-operative Societies Act, the Deputy Registrar of Co-operative Societies (Audit) may initiate action to liquidate the recalcitrant society and then transfer the file to the Deputy Registrar (General) for further action. The Registrar of Co-operative Societies has reported that the instructions contained in the above circular can be followed only in respect of the societies under the administrative Control of the Co-operative Department. As the responsibility of audit of accounts of all types of societies under the administrative control of various departments like the Departments of Industries and Commerce, the Fisheries Department and the Dairy Development Department vests with the Registrar of Co-operative societies the wholehearted Co-operation of the Officers of the above departments also is essential for taking action against the societies under the administrative control of those departments.
2. The following further orders are issued in regard to the procedure to be adopted by the Officers of the different Departments concerned:
(i) As per subsection (3) of section 63 of the Kerala Co-operative Societies Act, 1969, summons can be issued by the Circle Officers of Co-operative Societies (Audit)/Auditors of Co-operative Societies for the production of records for audit. This will be done by the Circle Officers of Co-operative Societies (Audit)/Auditors of Co-operative Societies in respect of all types of societies within their jurisdiction irrespective of their administrative control.
(ii) If the society or the person responsible does not produce the records within the time limit specified in the summons issued, the Circle Officers of Co-operative Department (Audit) will send up an intimation to this effect to:-
(a) Deputy Registrar of Co-operative Societies (General) of the Co-operative Department.
(b) The Director of Industries and Commerce/District Industries Officer.
(c) The Director of Coir Development.
(d) The Secretary, Khadi and Village Industries Board.
(e) The Director of Fisheries or
(f) The Director of Dairy Development as the case may be through the Deputy Registrar (Audit) concerned.
(iii) On receipt of such intimation from the Deputy Registrar (Audit) the concerned Head of Department/Office will arrange for initiating action under section 65 and 71 of the Kerala Co-operative Societies Act, 1969 and ultimately order the winding up of the affairs of those societies, if found necessary.
(iv) Without records, enquiry under section 65 of the Kerala Co-operative Societies Act which is a prerequisite as per section 71 (1) for taking a decision whether or not order be issued for a society to be wound up, is not possible. Societies which do not have records/also not produce records for audit will be treated as defunct societies which ceased to work. The position enables the concerned Officer to order the societies to be wound up under clause (b) of subsection (2) of section 71 of the Kerala Co-operative Societies Act, 1969. So action under section 65 can be dispensed with in the case of such societies and the concerned Officer will proceed with action under section 71 (2) of the Kerala Co-operative Societies Act straight away.
(v) If the Officer ordering the winding up of those societies is satisfied that final winding up of the affairs of the societies is not possible on account of destruction of records, he will cancel the registration of the society immediately under section 74 of the Kerala Co-operative Societies Act 1969.
(vi) In all other cases the liquidator appointed under section 72 of the Kerala Co-operative Societies Act will take prompt action and expedite final winding up of the affairs of the society culminating in the cancellation of their registration.
(vii) The audits in respect of these societies will be deleted from the list of arrears in audit by the Deputy Registrar (Audit) / Circle Officers of Co-operative Societies (Audit) as soon as he sends intimation as stated in item (ii) above. Subsequently if the Deputy Registrar (Audit) is convinced that the records can be had from any of these societies he will make arrangements for the re-entry of their names in the list and for clearing the arrears in audit of their accounts.
3. The words and figures “under section 65 of the Kerala Co-operative Societies Act” occurring in paras 2 and 3 of the Circular read as 1st paper above will be substituted by the words and figures “under subsection (3) of section 63 of the Kerala Co-operative Societies Act.”
By order of the Governor
K. M. Chandrasekhar
Deputy Secretary
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