The NABARD has prepared an Audit Manual for PACSs which is useful to the auditors.The Audit Manual contains broad guidelines relating to the frame work, duties of auditor, standardized audit documentation, audit planning, procedures for conducting audit, standard format for audit reporting and audit classification.
The NABARD has asked Registrars of Cooperative Societies of all states to take action for implementing the above audit manual.
Andhra Pradesh State Cooperative Union is one of the firsts to initiate action for conducting training programmes to the Auditors of the Cooperation Department to implement the audit manual in the entire state.
The training programmes on the Nabard Audit Manual for the staff of cooperation department in Krishna district were conducted in 3 phases @ 3 days in each phase at Cooperative Training Centre in Vijayawada.
The District Cooperative Officer Krishna had instructed all officers of the cooperation department in Krishna district to attend the training programme. 122 participants attended.
The faculty explained important points of audit manual. Naru Satyanarayana Reddy Assistant Registrar /Faculty acted as district in charge to conduct the said training programmes. Assistant Registrars S.Divakar, Y.V.Koteswara Rao, R.Ramachandra Rao and K Naveen Kumar acted as resource persons in the training.
D.V.Suryanarayana Chairman of the AP State Cooperative Union, Y.Ali Akbar Basha Additional Registrar and Managing Director AP State Cooperative Union, A.V.V. Prasad Additional Registrar / Member AP State Cooperative Tribunal Vijayawada, N.V.R.AnandhaBabu Joint Registrar/District Cooperative Officer,Krishna district , Vijay Turimella DDM NABARD Krishna district participated in the training programmes. The training sessions were conducted under the supervision of T.Veeranna District Cooperative Audit Officer Vijayawada.