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Sub No.15:- (Various defects pointed out by the Cooperative Department on service
matters and recoveries pertaining to the staff of the society)

File No.EB1/73/TTD ECCS/2024

The TTD Emp. Coop. Credit Society Ltd., Tirupati was established in the year
1939 and functioning on the lines of Cooperative Movement. The society is functioning
as per (a) AP Cooperative Societies Act, 1964, (b) AP Cooperative Societies Rules, 1964,
(c) Byelaws of the society and other executive instructions received from Cooperative
Department from time to time. The staff of the society are being paid salaries as per
Revised Pay Scales extended from time to time, with the approval of the Cooperative
Department.
Audit of Accounts has to be carried out for the society every year as per Section
50 (Rules 45, 46) of the APCS Act, 1964. Similarly, the Cooperative Department can
conduct Inquiry in the society as per Section 51 (Rules 47, 50) and similarly, conduct
inspect the books of the society as per Section 52 (Rules 59, 60) and the society is liable
for rectification of defects in audit, inquiry or inspection as per Section 54 of the APCS
Act. Further, as per Byelaw No.24(xi), it is the function / duty of the Board of Directors /
Managing Committee to rectify the defects noted in the reports under above Sections of
the Act i.e. Sections 50, 51 & 52. Similarly, as per Byelaw No.33(p), the General Body of
the Society shall consider the report of inquiry under Section 51 or Inspection under
Section 52 or under Section 53 or Special report of Audit under Section 50.

While so, action is being taken to rectify the inspection defects which comes
under administrative aspects in nature. Further, the Cooperative Department had pointed
out certain defects which falls under financial aspects. Action is also being taken to
rectify such defects of financial nature which pertains to the society. Whereas, the
Cooperative Department in its inspection reports had pointed out certain discrepancies
pertaining to the staff of the society i.e. in staffing pattern, appointments, pay &
allowances, special allowances, provisions of Sec.116(c), etc., stating that the ineligible
and excess payments shall be recovered from respective employees.

The details of such discrepancies / defects pointed out are detailed below.

I. Enquiry Report and Verification of Staffing Pattern and other related matters
pertaining to TTD ECCS Ltd., submitted by Sri J. Suresh Kumar, Asst.Registrar-
II, o/o Sub-divisional Coop. Officer, Chandragiri vide Rc.No.CGRI-II/2016,
dt.27.6.2016.

Sl
No Nature of Discrepancy / Defect
Staffing Pattern, Provision for Disbandment of Posts, immediate corrective
1
measures to be taken up to end the unlawful loss.

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