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[Cites 0, Cited by 0] [Section 44] [Entire Act]

State of Andhra Pradesh - Subsection

Section 44(8) in Andhra Pradesh Co-Operative Societies Rules, 1964

(8)Where any society fails to submit any statements or returns specified in sub-rule (2) or (6) and (7) within the time directed by the Chief Auditor he may depute an officer to prepare the necessary statements or returns and in such a case, it shall be competent for the Chief Auditor to determine the costs with reference to the time involved in the work and the emoluments of the officer deputed to do it and which the Society concerned should pay to the Government in this behalf and to direct its recovery from the Society.[46. (1) Every society in receipt of State aid including a society under winding up or any other society which opts to get the accounts of the society audited through the Chief Auditor shall pay to the Government fees or costs for the audit of its accounts for each cooperative year as specified in the table below:] [Substituted by G.O.Ms No. 37, Agriculture & Coop. (Co-Operative IV), dated 28-1-2002. ]-
Category Audit fee-prescribed
(1) Andhra Pradesh StateCo-operative Bank Ltd., district Cooperative Central Banksand Agricultural Coop. Credit Societies with Working Capital ofRs.1 Crore and above. (a) Full cost of Auditorsdeputedfor concurrent and/or final audit wherecooperative department auditors are deputed under Govt.Fundamental Rule 127 by the Chief Auditor.
(2) All Co-operatives otherthanthe Co-operatives mentioned in Category (1) abovewith Working Capital or turnover as the case may be of Rs.1 Croreand above (b)(i)Fullcost of Auditorsdeputed for concurrent and/or FinalAudit, where cooperative department auditors are deputed underGovt. Fundamental Rule 127 by the Chief AuditorOR(ii) Audit fee at the rateof0.12% on loans and advances or working capital orturnover of the society, whichever is less if the society isaudited by the Circle Auditors subject to a maximum of Rs.1.00lakh (Rupees One lakh only).
(3) All otherCo-operativeSocieties. ((iii)Audit fee atthe rate of 0.12% of the Working Capital orturnover of the society subject to a maximum of Rs.1.00 lakh(Rupees one lakh only).Provided that theCo-operative Institutions with Working Capital/ turnoverof less than Rs.2.00 lakhs shall pay audit fee at the rate of0.12% on Working Capital/turnover subject to a minimum ofRs.100/- (Rupees hundred only)
(4) Where a society requeststheChief Auditor for stock verification, it shall pay tothe Govt. a fee of Rs.200/- per day per head. Where stockverification involves travel whether within the State or outsidethe cost of travel and daily allowance shall be payable bysociety as per the Government rules applicable to such personsdeputed for verification and also an honorarium of Rs.50 per dayper person to the person deputed.]