Monday 21 January 2013

Download you Agreement / Index-II which is register in the year 2002 to 2011 BY OFFICIAL Govt. Website

Download free upto 24/01/2013 after that charges may apply

Step to follow to download document




2. Select "Document No" Option on Left side

3. Select District -Dist in which your registration done For eg  मुबई  उपनगर  जिलहा (Mumbai Upnagar Zilla)

4. Select SRO -  Office in which your document register

5. Year - Year Of Registration of your document

6. Doc No - No From your registration receipt - दसतऐवजाचा अनुकऱमांक  (Dastasvezancha Anukramank)

7. Cick on - शोध (Shodh) - It will display your flat details

8. Click on Index2 - It will pop up screen with title as “सुची कं 2”

9. Take print Out OF Index2

10.  Clicking Request Document you will get Document Search Id. Save this id. After 30 the minutes you can download this document from  "Download Document " Option on Left side

11. The site will work only On IE7, IE8 OR IE9  browser No other browser like google  Chrome., Mozilla  Firefox, Appeal Safari etc.



Now 1985-2002 data is also available for search for selected offices.

Now eRegistration documents are also available for download.

Now Filing,eFiling & eRegistration data is also available for search.

For IE users please add compatibility view settings.

Thursday 17 January 2013

The important point to be considered by CA OR G.D.C.A while doing audits of Co-operative Housing Society.


Matters to be included in the Audit By CA & G.D.C.A     
   
Inclusion of follow matters under Section 81 (2) of the Maharashtra Co- operative Societies Act, 1960 is obligatory in the report of the Audit.

    Cash balance and investment and societys liability and valuation of  property.

 If   the decision  like  unreasonable  penaltyunjustifiable charging and  charging excess  charges in respect of transference fee/ non occupancy charges then the directions in that regard are taken and implemented on the level of society, then it is obligatory to give remarks and instructions for  action to be taken should be made in the audit report otherwise the main  purpose of rectification of faults in the societies working would not be  served       
            
 While  doing  the objective evolution of  the  financial  transactions of  the society, it is necessary to check the matters like whether renewal of the funds was made or not prescribed procedures for incurring expenditure on major repairing work was followed or not and accordingly mentioned clear remarks and instructions should be mentioned in the audit report.            
     
     
     In addition, it is obligatory for the benefit of the society to inspect following  matters  which  are  generall neglected  b the  auditor  in respect of Housing Societies and include the remarks thereof in the audit report

 Whether the personal expense is put under the head of profit and loss account?

Whether the society has made expenses in fulfilling the purpose or not?

 Whether the interest of the society is hurt by making transaction with book entry.

 Whether the Society is fulfilling liability toward a member or not?

 Whether  legal  proceedings  was  initiated  in  tim against  the  default members?

Whether Conveyance Deed is in favour of society or not?

 Whether all transfers of share is as per bye-laws or Not ?

Whether membership of the Housing Federation [Dist. OR Taluka  levelis taken onot? And payment of an annual fee of the said federation is made or not?     
                    
Whether the bonds executed under section 73 (1) (AB) are proper in view of statutory or not i.e. M-20 BONDS are executed ? M-20 bond execution is exempted for housing society whose election result declared after 06Th September 2012 as per order issued by the Secretary of Co-operation     
              
 Whether the payment of Education  Cess was made to”MAHARASHTRA  RAJYA SAHAKARI SANGH LTD “  not? 

Whether reconciliation and financial statements up to the last date of inspection was inspected or not?    

Whether the profit & loss statement in the financial year are inspected or not?  And  whether  th remarks  and  instructions  in  that  respect  are included or not?

 Whether all records necessary for auditor was available for audit and was it sufficient as per his knowledge and belief for auditing?

Whether the society has kept necessary books as per law, rules and bye- laws?  And whether  the re-conciliation and profit and loss statement match with the ledger books of the society.

 If the answer is negative in this matter, then that deficiency should be noted in the audit report with reason as per rule 69(5).

In addition to this if the matters which are to be taken seriously in the audit report in conformity  with the following points then it is necessary to note that separately in the remarks of the auditor.

1.       Transactions took place in violation of law, rules, bye-laws.
2.       The details of those amounts which was to be taken into account but not taken.
3.       Improper and irregular expenditure.
4.       Dubious and bad amounts.
5.       Matters prescribed by the Registrar

Auditor shall check the following Register /Records /Document of Society

1. " I " Register
2. " J " Register
3. Sinking Fund Register
4. Share Registe
5. Nomination Register
6. Investment Register
7. Mortgage Register
8. Property Register
9.Monthly Register
10. Cash Book Register
11. General Register

Auditor shall check the all page of above register. Tick with Green Pen and on the Last Entry of each register Auditor Sign along with check on date must written.

Auditor shall also check all Transfer of Share Certificate Document 
Auditor shall also check each and every Minutes of Monthly Working Committee Meeting , AGM & SAGM with Green Pen and Audior Sign along with Check date at the end of every Minutes of  Meeting must written on the MCM & AGM Minutes Book