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Maharashtra Cooperative Dept . Revised Audit Fee GR Dtd.29.10.2014 #pdf
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लेखापरीक्षणाांचे सुधारीत दर ठरविण्याबाबत महाराष्ट्र शासन सहकार, पणन ि िस्‍त रोद्योग वोभ वि ाभ शासन वनणणय क्रमाांकः सभ ृ यो-2012/मुमांस 17/प्र.क्र.36/14-स मंत्रालय, म ंबई 400032 तारीख: 29 ऑक्टोबर 2014 िाचा 1) सहकार आयुक्त तथा वनबांधक, सहकारी सांस्‍तथा, महाराष्ट्र राज्य, पुणे याांचे वदनाांक 15-05-2012 चे पवरपरक सहकार आय क्त व निबंधक, सहकारी संस्था, महाराष्ट्र राज्य, प णे यांचे पत्र क्रं. सआ/लेप/लेपश ल्क/864/2013 नििांक 14-09-2013. प्रस्‍ततािना सांद ण क्र. 1 चे सहकार आयुक्त तथा वनबांधक, सहकारी सांस्‍तथा, महाराष्ट्र राज्य, पुणे याांचे पवरपरक रद्द समजण्यात यािे. 97 व्या घटनादुरुस्‍ततीनांतर महाराष्ट्र सहकारी सांस्‍तथाांचा कायदा 1960 यामध्ये सुधारणा करण्यात आल्या त्यामध्ये लेखापरीक्षण शुल्काबाबत कायदा कलम 81 (1) (फ) मध्ये खालीलप्रमाणे बदल के ला आहे :- " Remuneration of auditor shall be borne by society and shall be at such rates as may be prescribed " यास अनुसरुन वनयम क्रमाांक 74 मध्ये खालीलप्रमाणे तरतूद के ली आहे :- " Remuneration of auditor shall be borne by society and shall be at such rates as may be notified by state government" उपरोक्त प्रमाणे कायदा ि वनयमातील तरतूद विचारात घेता लेखापरीक्षण शुल्काबाबत राज्य शासनाने अवधसूचना जारी करणे आिश्यक आहे. त्यामुळे लेखापरीक्षण शुल्क ठरविणेसाठी मा.सवचि (सहकार) याांचे अध्यक्षतेखाली वदनाांक 10/04/2013 रोजी झालेल्या बैठकीत ठरविल्याप्रमाणे सहकार आयुक्त ि वनबांधक, सहकारी सांस्‍तथा, महाराष्ट्र राज्य, पुणे याांनी त्याांच्या जा.क्र.ऑडीट फी/441/2013 वदनाां क 06/05/2013 च्या परान्िये सी.ए. श्री. डी.ए.चौभ ु ले , वि ाभीय सहवनबांधक, सहकारी सांस्‍तथा, (लेखापरीक्षण) कोल्हापूर वि ाभ, कोल्हापूर याांचे अध्यक्षतेखाली सवमती नेमलेली होती. सदर सवमतीने लेखापरीक्षण शुल्काबाबतचा अहिाल शासनास सादर के ला आहे. सदर अहिालाचे अनुषांभाने लेखापरीक्षण शुल्काचे दर सुधावरत करणेबाबतचा प्रस्‍तताि शासनाच्या विचाराधीन होता. सहकारी पतसांस्‍तथाांचे लेखापरीक्षण शुल्क हे नाभरी सहकारी बँकापेक्षा दोन ते अडीच पट इतक्या जादा दराने आकारणेत येत असून ते कमी करुन नाभरी सहकारी बँके च्या प्रमाणात करािे. शासन वनणणय क्रमाांकः सग ृ यो-2012/म मंस 17/प्र.क्र.36/14-स पृष्ट्ठ 4 पैकी 2 अशा प्रकारचा प्रस्‍तताि वि ाभात प्राप्त झाला असता सदर प्रस्‍ततािािर त्यािेळी वनणणय होऊ शकला नव्हता. याअनुषांभाने मा.उपमुख्यमांरी महोदय, मा.सवचि (सहकार) ि सहकारी पतसांस्‍तथाांच्या प्रवतवनधींच्या झालेल्या बैठकीमध्ये त्याांनी सुचविलेल्या दुरुस्‍तत्याांचा विचार करुन आिश्यक त्या दुरुस्‍तत्या सुधारीत प्रस्‍ततािात नमूद आहेत. शासन वनणणय लेखापरीक्षण शु ल्क ठरविताना ले खापरीक्षणाची भ ु णित्ता कमी होिू नये यासाठी प्रत्येक प्रकारच्या सांस्‍तथेसाठी तक्त्यामध्ये वदलेल्या वनकषाांनुसार लेखापरीक्षण शुल्क ठरविणेत येत आहे. त्यानुसार होणारे शुल्क सांस्‍तथेला द्योग वािे लाभणार आहे. त्यामध्ये कोणतीही तडजोड के ली जाऊ नये. त्यापेक्षा कमी शुल्क ठरविता येणार नाही. मार वनकषाांनुसार होणारे शुल्क ठराविक मयादेबाहेर जाऊ नये यासाठी प्रत्येक प्रकारच्या सांस्‍तथेसाठी उच्चत्तम मयादा (Celling Limit) वदलेली आहे. त्याांचे उल्लांघन होणार नाही. याचीही दक्षता सांस्‍तथाांनी ि लेखापरीक्षकाांनी घ्यायची आहे. या बाबी विचारात घेऊन वित्त वि ाभाच्या खालील अटीस अधीन राह ून ले खापरीक्षण शु ल्काच्या सु धावरत दरास मांजू री देणेत येत आहे. सोबत लेखापवरक्षण शुल्काचा सुधावरत दराचा तक्ता (पवरवशष्ट्ट-अ) . अ) प्रत्येक तीन िषानांतर ऑडीटर पॅनेल नव्याने करणेत यािे. ब) लेखापरीक्षण वि ाभाचा आकृ तीबांध तातडीने मांजूर करणेत यािा ि विद्योग वमान मांजूर पदाांची सांख्या वकमान 50% कमी करणेत यािी. 2.यावशिाय खालील अटी ि शतीस मांजूरी देणेत येत आहे :- 1)सांस्‍तथेस लेखापरीक्षक वनिडणेबाबत वनयम 69 मधील तक्त्यात नमूद के लेनुसार स्‍तिायतत्ता देणेत येत आहे. 2)एक लेखापरीक्षक एकाच सांस्‍तथेचे सलभ तीन िषापेक्षा जास्‍तत मुदतीसाठी लेखापरीक्षण करु शकत नाही. 3)एका लेखापरीक्षकाला 20 पेक्षा जास्‍तत सांस्‍तथेचे लेखापरीक्षण करता येणार नाही. तथावप रुपये 1 लाखापेक्षा कमी िसूल ाभ ाांडिल असणा-या सांस्‍तथाांचा समािेश यामध्ये होणार नाही. शासन वनणणय क्रमाांकः सग ृ यो-2012/म मंस 17/प्र.क्र.36/14-स पृष्ट्ठ 4 पैकी 3 4)लेखापरीक्षकास प्रिास ि िास्‍तति त्ता यािर प्रत्यक्ष झालेला खचण ककिा लेखापरीक्षण शुल्काचे 5% यापैकी जी कमी रक्कम असेल ती रक्कम लेखापरीक्षण शुक्लाव्यवतवरक्त देय रावहल शासकीय लेखापरीक्षकाचे बाबतीत सदर रक्कम शासकीय कोषाभारात रुन घ्यािी. 5)नाभरी बँका, वजल्हा बँका ि राज्य सहकारी बँक याांचेबाबतीत राष्ट्रीयकृ त बँकाप्रमाणे लॉभफॉमण ऑडीट वरपोटण साठी लेखापरीक्षण शुल्काच्या 10% इतकी रक्कम लेखापरीक्षण शुल्काव्यवतवरक्त देय रावहल. 6) प्रत्येक ले खापरीक्षकाने सांस्‍तथेचे ले खापरीक्षण भ ु णित्ता पूणण होईल याकडे लक्ष द्योग वािे यासाठी अकौंटींभ स्‍तटँ डडण , ऑडींकटभ स्‍तटँ डडण , ऑडीट मॅन्युअल ि खात्याच्या लेखापरीक्षणाबाबतच्या िेळोिेळी वदलेल्या सुचना याांचे काटे कोर पालन होईल हे पहािे. त्याांचे पालन न करता लेखापरीक्षण के लेस अशा लेखापरीक्षकाांना पॅनेलमधून काढू ण टाकणेबरोबरच वशस्‍तत ांभविषयक कायणिाही के ली जाईल. 7)लेखापरीक्षक हा वनयम 69 (1) (i) मधील नमूद के लेल्या अपारतेप्रमाणे अपार होत नाही. याची खारी सांबांवधत वनबांधक ि वजल्हा विशेष लेखापरीक्षक याांनी पहािे. सदर शासन वनणणय महाराष्ट्र शासनाच्या www.maharashtra.gov.in या सांके तस्‍तथळािर उपलब्ध करण्यात आला असून त्याचा सांके ताक 201410291243143702 असा आहे. हा आदेश वडजीटल स्‍तिाक्षरीने साक्षाांवकत करुन काढण्यात येत आहे. महाराष्ट्राचे राज्यपाल याांच्या आदेशानुसार ि नािाने. ( अ.शां. ुजबळ ) कायासन अवधकारी प्रत, 1) सहकार आयुक्त ि वनबांधक, सहकारी सांस्‍तथा, महाराष्ट्र राज्य, पुणे, 2) पणन सांचालक, पणन सांचालनालय, महाराष्ट्र राज्य,पुणे. शासन वनणणय क्रमाांकः सग ृ यो-2012/म मंस 17/प्र.क्र.36/14-स पृष्ट्ठ 4 पैकी 4 3) अपर वनबांधक (लेखापवरक्षण) ,द्वारा सहकार आयुक्त ि वनबांधक, सहकारी सांस्‍तथा, महाराष्ट्र राज्य, पुणे, 4) अध्यक्ष, (सहकारी लेखापवरक्षण), इन्स्‍तटीटयूट ऑफ चाटण डण अकौंटां टस् ऑफ इांवडया मुांबई, 5) वि ाभीय सहवनबांधक, सहकारी सांस्‍तथा, (लेखापवरक्षण), कोल्हापूर वि ाभ, कोल्हापूर. 6) सिण वि ाभीय सहवनबांधक, सहकारी सांस्‍तथा. 7) सहवनबांधक, सहकारी सांस्‍तथा, (वसडको), रायभड िन, 3रा मजला, सीबीडी बेलापूर,निी मुांबई. 8) सिण विशेष लेखापवरक्षक, सहकारी सांस्‍तथा 9) सिण वजल्हा उपवनबांधक, सहकारी सांस्‍तथा, 10) सिण वजल्हा विशेष लेखापवरक्षक, सहकारी सांस्‍तथा. प्रवत वलपी:- 1) सवचि(सहकार), सहकार, पणन ि िस्त्रोद्योग वोभ वि ाभ, मांरालय, मुांबई. 2) वित्त वि ाभ (व्यय -2), मांरालय, मुांबई. 3) ग्रांथपाल, महाराष्ट्र विधानमांडळ सवचिालय, विधान िन, मुांबई(2प्रती) 4) वनिडनस्‍तती / 14स. Details of Parameters Amount as per Parameter Maximum amount limit 1Maharashtra State Co-operative Bank2500000 For Head Office1000000 bFor Regional Office & Pay Officeon loans basis Loans upto 100 crore75000 Loans above 100 crore to 200 crore100000 loans above 200 crore to 300 crore150000 loans above 300 crore to 400 crore200000 loans above 400 crore to 500 crore250000 loans above 500 crores300000 cFor Brancheson loans basis loans upto 1 crore3000 loans above 1 crore to 3 crore3500 loans above 3 crore to 5 crore4500 loans above 5 crore to 10 crore5000 loans above 10 crore7000 din liquidation10000 2Maharashtra State Co-operative Marketing Federation 2500000 aFor Head Office500000 bFor Brancheson turnover basis turnover upto 200 lakh20000 turnover above 200 lakh to 500 lakh25000 turnover above 500 lakh to 1000 lakh30000 turnover above 1000 lakh to 2000 lakh50000 cFor productsper product50000 din liquidation20000 Revised Structure for Remuneration of Statutory Auditors of Co- operative Societies. (परिशिष्ट - अ) Scale of fees as per new notification amount in Rupees Sr. No.Type of Society Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 3 Maharashtra State Cotton Growers & Procurement Federation Procurement & Processing of per quintle 2500000 aFor Government Procurement0.50 bAs Agent procurement for other than Government Agency0.50 cfor other productper product15000 dFor Brancheson turnover basis turnover upto 200 lakh20000 turnover above 200 lakh to 500 lakh25000 turnover above 500 lakh to 1000 lakh30000 turnover above 1000 lakh to 2000 lakh50000 turnover above 2000 lakh75000 ein liquidation20000 4Maharashtra State Milk Federation (Mahananda) & Gokulon turnover basis2500000 turnover upto 1 crore 2.50 rupees for every 1000 rupees (25000) turnover above 1 crore to 50 crore 1.50 rupees for every 1000 rupees (735000) turnover above 51 crore to 100 crore 1 rupee for every 1000 rupees (500000) turnover above 100 crore0.50 rupee for every 1000 rupees in liquidation20000 5Maharashtra State Co-operative Sugar Federation on total income basis200000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation10000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 6Maharashtra State Urban Banks Federation on total income basis50000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 7Maharashtra State Labour Societies Federation on total income basis50000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 8Maharashtra State Agricultural and Rural Development Bank on working capital basis200000 Working capital upto 10 crore5 paise for every 100 rupees (50000) For next 90 crore working capital2 paise for every 100 rupees (180000) For next above 100 crore working capital 1 paise for every 100 rupees in liquidation10000 9Maharashtra State Housing Finance Corporation on working capital basis100000 Working capital upto 10 crore5 paise for every 100 rupees (50000) For next 90 crore working capital2 paise for every 100 rupees (180000) For next above 100 crore working capital 1 paise for every 100 rupees in liquidation10000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 10Maharashtra State Tribal Development Corporation Procurement & Processing of per quintle 2500000 aFor Government Procurement0.5 bFor Service Supplyper unit10000 cin liquidation20000 11Maharashtra State Co-operative Union on total income basis200000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation20000 12Maharashtra State Fisheries Federation100000 aFor Head Office50000 bFor Brancheson turnover basis turnover upto 200 lakh10000 turnover above 200 lakh to 500 lakh15000 turnover above 500 lakh to 1000 lakh20000 turnover above 1000 lakh to 2000 lakh30000 turnover above 2000 lakh50000 cin liquidation5000 13Maharashtra State Co-operative Consumers Federationon turnover basis1000000 aFor Branches turnover upto 200 lakh20000 turnover above 200 lakh to 500 lakh25000 turnover above 500 lakh to 1000 lakh30000 turnover above 1000 lakh to 2000 lakh50000 turnover above 2000 lakh70000 bFor productsper product50000 cin liquidation5000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 14Maharashtra State Spinning Mills Federation on total income basis25000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 15 Maharashtra State Co-operative Handloom, Powerloom & Textile Federation on total income basis100000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 16Maharashtra State Co-operative Bank Association on total income basis50000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 17Maharashtra State Urban Credit Societies Federation on total income basis50000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 18Maharashtra State Co-operative Jungle Kamgar Federation on total income basis25000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation2000 19Maharashtra State Co-operative Sakhar Sahakari Sangh on total income basis200000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation20000 20Maharashtra State Co-operative Industrial Societies Federation on total income basis50000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 21District Central Co-operative Banks2000000 aFor Head Office700000 bFor Brancheson business business upto 1 crore3000 business above 1 crore to 3 crore3500 business above 3 crore to 5 crore4500 business above 5 crore to 10 crore5000 business above 10 crore10000 cFor non-audited branchesper branch1500 din liquidation10000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 22District Agricultural and Rural Development Bank on working capital basis25,000 Working capital upto 10 crore5 paise for every 100 rupees (50000) For next 90 crore working capital2 paise for every 100 rupees (180000) for next above 100 crore working capital 1 paise for every 100 rupees in liquidation5,000 23Urban Co-operative Banks including salary earners bankon working capital 2000000 working capital upto 10 crore5 paise for every 100 rupees (50000) for next 90 crore working capital2 paise for every 100 rupees (180000) for next above100 crore working capital 1 paise for every 100 rupees in liquidation20000 24District Co-operative Labour Federation on total income basis25000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 25District Level Trading Federations70000 aFor Head Office45000 bFor Brancheson turnover basis turnover upto 200 lakh5000 turnover above 200 lakh to 500 lakh7000 turnover above 500 lakh to 1000 lakh8000 turnover above 1000 lakh to 2000 lakh10000 turnover above 2000 lakh15000 cin liquidation5000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 26Taluka Level Trading Federations32000 aFor Head Office25000 bFor Brancheson turnover basis turnover upto 200 lakh3000 turnover above 200 lakh to 500 lakh4000 turnover above 500 lakh to 1000 lakh5000 turnover above 1000 lakh to 2000 lakh6000 turnover above 2000 lakh7500 cin liquidation5000 27Service Provider Federations aFor District Level Federationon total income basis35000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 bFor Taluka Level Federationon total income basis20000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation3000 28Non Trading Business Societies aFor District Level Federationon total income basis35000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society bFor Taluka Level Federationon total income basis20000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation3000 29Maharashtra State Co-operative Housing Societies Federation on total income basis50000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 30District Co-operative Boardon total income basis10000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation5000 31Spinning Millon turnover basis100000 turnover upto 10 crore15000 turnover above 10 crore to 25 crore20000 turnover above 25 crore to 50 crore35000 turnover above 50 crore to 75 crore50000 turnover above 75 crore to 100 crore75000 turnover above 100 crore100000 in liquidation10000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 32Co-operative Sugar Factories for capacity upto 3500 tcd375000 for capacity more than 3500 tcd to 5000 tcd500000 for capacity more than 5000 tcd to 7500 tcd750000 for capacity above 7500 tcd1000000 aFor Sugar factoryon the basis of Sugar Produced for every 50 K.G. of sugar produced0.60 bDistilary25000 cPaper Plant25000 dEthenol25000 eCo-generation25000 fFactories under Constuction25000 gRented factories on lease for capacity upto 3500 tcd50000 for capacity above 3500 tcd75000 hno crushing during one financial year25000 iin liquidation25000 33 Milk Processing & Production Societies (having processing units such as chilling plant, allied dairy products from milk on turnover basis1050000 turnover upto 1 crore 2.50 rupees for every 1000 rupees (25000) turnover above 1 crore to 50 crore 1.50 rupees for every 1000 rupees (735000) turnover above 51 crore to 100 crore 1 rupee for every 1000 rupees (500000) turnover above 100 crore0.50 rupee for every 1000 rupees in liquidation20000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 34 Urban Co-operative Credit Societies including Salary Earners Societies. on working capital 1500000 working capital upto 10 crore5 paise for every 100 rupees (50000) for next 90 crore working capital2 paise for every 100 rupees (180000) for next above 100 crore working capital 1 paise for every 100 rupees in liquidation5000 35Co-operative Starch Factorieson sales basis30000 sales upto 100 lakh15000 sales above 100 lakh to 200 lakh20000 sales above 200 lakh to 300 lakh25000 sales above 300 lakh30000 in liquidation5000 36Industrial Estateon working capital 300000 for first 25 lakh working capital25 paise for every 100 rupees (6250) for next above 25 lakh working capital 10 paise for every 100 rupees in liquidation10000 37Purchase & Sale Societies & Unions on consolidated turnover basis500000 turnover upto 30 lakh15 paise for every 100 rupees (4500) for next 20 lakh turnover10 paise for every 100 rupees (2000) for next 50 lakh turnover5 paise for every 100 rupees (2500) for above 1 crore turnover3 paise for every 100 rupees for Shetkari Sahakari Sangh Kolhapur750000 turnover upto 30 lakh15 paise for every 100 rupees (4500) for next 20 lakh turnover10 paise for every 100 rupees (2000) for next 50 lakh turnover5 paise for every 100 rupees (2500) for above 1 crore turnover3 paise for every 100 rupees in liquidation20000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 38Housing Societieson membership basis a for societies located at metro politian area & in A grade area including adjouring contonment area per member100 bFor society loacated at muncipal corporation area & contonment areaper member75 cFor society located at Taluka & Nagarparishad areaper member50 dFor society loacated at village levelper member40 ein liquidation2000 39 Ginning & Pressing Societies (Oil mills, Rice mills & other agricultural Processing Societies except Sugar Factories & Spinning Mills) on basis of processing 25000 aper quintle of Ginning & Pressing1 bper quintle of Crushing of Oil seeds1 cper quintle of Rice Processed1 din liquidation2000 40Primary Milk Collection Societieson turnover basis200000 turnover upto 2 lakh6 rupees for every 1000 rupees (1200) turnover above 2 lakh to 5 lakh5 rupees for every 1000 rupees (1500) turnover above 5 lakh to 15 lakh4 rupees for every 1000 rupees (4000) turnover above 15 lakh to 50 lakh3 rupees for every 1000 rupees (10500) turnover above 50 lakh to 100 lakh2 rupees for every 1000 rupees (10000) turnover above 100 lakh1 rupee for every 1000 rupees in liquidation2000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 41Fisheries Societieson turnover basis35000 turnover upto 20 lakh2000 turnover above 20 lakh to 50 lakh3000 turnover above 50 lakh to 100 lakh10000 turover above 100 lakh to 200 lakh15000 turover above 200 lakh to 300 lakh25000 turover above 300 lakh35000 in liquidation2000 42Piggary Societieson turnover basis35000 turnover upto 20 lakh2000 turnover above 20 lakh to 50 lakh3000 turnover above 50 lakh to 100 lakh10000 turover above 100 lakh to 200 lakh15000 turover above 200 lakh to 300 lakh25000 turover above 300 lakh35000 in liquidation2000 43Hatcheries Societieson turnover basis25000 turnover upto 20 lakh2000 turnover above 20 lakh to 50 lakh3000 turnover above 50 lakh to 100 lakh5000 turnover above 100 lakh to 200 lakh10000 turnover above 200 lakh to 300 lakh20000 turnover above 300 lakh25000 in liquidation2000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 44Waivers & Powerloom Handloom Societieson turnover basis25000 turnover upto 20 lakh2000 turnover above 20 lakh to 50 lakh3000 turnover above 50 lakh to 100 lakh5000 turnover above 100 lakh to 200 lakh10000 turnover above 200 lakh to 300 lakh20000 turnover above 300 lakh25000 in liquidation5000 45Consumer Storeson turnover basis500000 turnover upto 5 lakh25 paise for every 100 rupees (1250) for next 5 lakh turnover 20 paise for every 100 rupees (1000) for next 10 lakh turnover 15 paise for every 100 rupees (1500) for next 30 lakh turnover 10 paise for every 100 rupees (3000) for next 50 lakh turnover8 paise for every 100 rupees (4000) for next above 100 lakh turnover5 paise for every 100 rupees in liquidation5000 46Co-operative Hospitalson turnover basis25000 turnover upto 20 lakh2000 turnover above 20 lakh to 50 lakh3000 turnover above 50 lakh to 100 lakh5000 turnover above 100 lakh to 200 lakh10000 turnover above 200 lakh to 300 lakh20000 turnover above 300 lakh25000 in liquidation5000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 47Co-operative Printing Presson turnover basis25000 turnover upto 20 lakh2000 turnover above 20 lakh to 50 lakh3000 turnover above 50 lakh to 100 lakh5000 turnover above 100 lakh to 200 lakh10000 turnover above 200 lakh to 300 lakh20000 turnover above 300 lakh25000 in liquidation2000 48Co-operative Education Societieson total income basis25000 Total income upto 20 lakh2000 Total income above 20 lakh to 50 lakh3000 Total income above 50 lakh to 100 lakh5000 Total income above 100 lakh to 200 lakh10000 Total income above 200 lakh to 300 lakh20000 Total income above 300 lakh25000 in liquidation2000 49 Mula Pravara Co-operative Electric Societies & other Electric Societies on total receipts basis50000 Total receipts upto 10 lakh5000 Total receipts above 10 lakh to 20 lakh7000 Total receipts above 20 lakh to 30 lakh10000 Total receipts above 30 lakh to 50 lakh15000 Total receipts above 50 lakh to 70 lakh20000 Total receipts above 70 lakh to 100 lakh30000 Total receipts above 100 lakh50000 in liquidation5000 50District Housing Federationon total income basis10000 For first Rs.1 lakh20 paise for every 100 rupees (200) For next Rs.1 lakh10 paise for every 100 rupees (100) for next above Rs.2 lakh5 paise for every 100 rupees in liquidation1000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 51Primary Agricultural Co- operative Societieson working capital 200000 working capital upto 20 lakh25 paise for every 100 rupees (5000) for next 80 lakh working capital10 paise for every 100 rupees (8000) for next above 100 lakh working capital 5 paise for every 100 rupees in liquidation5000 52Co-operative Transport Societieson turnover basis25000 turnover upto 20 lakh2000 turnover above 20 lakh to 50 lakh3000 turnover above 50 lakh to 100 lakh5000 turnover above 100 lakh to 200 lakh10000 turnover above 200 lakh to 300 lakh20000 turnover above 300 lakh25000 in liquidation2000 53Joint Farming & Collective Farming Societies on basis of value of goods produced10000 on first Rs.1 lakh10 paise for every 100 rupees (100) for next Rs.1 lakh5 paise for every 100 rupees (500) for next above 1 lakh3 paise for every 100 rupees in liquidation2000 54Lift irrigation Societieson working capital 50000 for 50 lakh working capital10 paise for every 100 rupees (5000) for next 50 lakh working capital6 paise for every 100 rupees (3000) for next above 100 lakh working capital 5 paise for every 100 rupees in liquidation2000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 55Labour Contract Societieson gross receipt in trading account25000 Gross Receipt upto 20 lakh2000 Gross Receipt above 20 lakh to 50 lakh3000 Gross Receipt above 50 lakh to 100 lakh5000 Gross Receipt above 100 lakh to 200 lakh10000 Gross Receipt above 200 lakh to 300 lakh20000 Gross Receipt above 300 lakh25000 in liquidation2000 56Forest Labour Societieson turnover basis25000 turnover upto 20 lakh2000 turnover above 20 lakh to 50 lakh3000 turnover above 50 lakh to 100 lakh5000 turnover above 100 lakh to 200 lakh10000 turnover above 200 lakh to 300 lakh20000 turnover above 300 lakh25000 in liquidation2000 57Food Processing Societieson turnover basis35000 turnover upto 10 lakh3000 turnover above 10 lakh to 50 lakh5000 turnover above 50 lakh to 100 lakh7000 turnover above 100 lakh to 200 lakh10000 turnover above 200 lakh to 500 lakh25000 above 500 lakh35000 in liquidation5000 58Primary Industrial Societieson turnover basis35000 turnover upto 20 lakh3000 turnover above 20 lakh to 50 lakh5000 turnover above 50 lakh to 100 lakh7000 turnover above 100 lakh to 200 lakh12000 turnover above 200 lakh to 300 lakh17000 turnover above 300 lakh to 400 lakh20000 turnover above 400 lakh to 500 lakh25000 turnover above 500 lakh35000 Society in construction stage (before production) in liquidation5000 fee should be charged as per above criteria on working capital basis Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 59District BLVS Societies Sanghon turnover basis10000 for first Rs. 1 lakh25 paise for every 100 rupees (250) for next Rs.5 lakh15 paise for every 100 rupees (750) for next Rs.10 lakhs5 paise for every 100 rupees (500) for next above Rs.16 lakh3 paise for every 100 rupees in liquidation2000 60BLVS Societies for first Rs. 1 lakh25 paise for every 100 rupees (250) for next Rs.5 lakh15 paise for every 100 rupees (750) for next Rs.10 lakhs5 paise for every 100 rupees (500) for next above Rs.16 lakh3 paise for every 100 rupees in liquidation2000 61Social Service providers societies & Unemployed youth on working capital basis10000 for first Rs.5 lakh25 paise for every 100 rupees for next Rs.5 lakh15 paise for every 100 rupees for next Rs.10 lakh10 paise for every 100 rupees for next over Rs.20 lakh5 paise for every 100 rupees in liquidation3000 62Crop Protection Societieson membership basis5000 per member10 in liquidation2000 63Other Societies (Not Mentioned above) 1For District Level Societies90000 aFor Head Office75000 bFor Brancheson turnover basis turnover upto 200 lakh5000 turnover above 200 lakh to 500 lakh7000 turnover above 500 lakh to 1000 lakh8000 turnover above 1000 lakh to 2000 lakh10000 turnover above 2000 lakh15000 cin liquidation5000 Details of Parameters Amount as per Parameter Maximum amount limit Scale of fees as per new notification amount in Rupees Sr. No.Type of Society 2For Taluka Level Societies42500 aFor Head Office35000 bFor Brancheson turnover basis turnover upto 200 lakh3000 turnover above 200 lakh to 500 lakh4000 turnover above 500 lakh to 1000 lakh5000 turnover above 1000 lakh to 2000 lakh6000 turnover above 2000 lakh7500 cin liquidation3000 Note :- 9) There was no ceiling on audit fees in previous audit fee structure. 11) One auditor can carry out audit for 3 consecutive years only. 12) One auditor can accept maximum 20 societies excluding societies having paid up capital less than Rs.1 lakh 13) Auditor carrying out audit of Co-operative society shall not be disqualified as per provisions of Rule 69 (1) (i) 14) Regarding travelling and haulting allowance, actual expenditure or 5% of audit fee whichever is less shall be payable by society to auditor. In respect of Government auditors travelling and haulting expenses paid by the society should be deposited into Government Treasury along with audit fees. 4) Service tax will be paid extra & will be born by society. 8) The above ratea are minimum as per criteria which should be paid by society & accepted by auditor. No undercutting of fees will be allowed. 10) Cumulative rates shall not be applicable to Sr. No.1, 2, 3, 12, 13, 21, 25, 26, 31, 35, 41, 42, 43, 44, 46, 47, 48, 49, 52, 55, 56, 57, 58 & 63. 6) In case of de-registration, merge, reconstruction, & dividation, audit fee should be calculated on the basis of balance sheet of date of merge, dividation etc. 7) Above stated rates are applicable to Re-audit also. For Test audit, Cost audit, Performance Audit, Special audit, Registrar shall mention the audit fee in his order considering the scope of work. 5) All the rates stated above are applicable for one financial year only. 1) Turnover means Gross sales (inclusive of taxes & duties) minus sales returns minus trade discount. 2) Working capital means total of balance sheet minus contra items minus accumulated losses minus intangible assets if any appearing in the balance sheet on 31st march. 3) Business means deposits & advances as on 31st march




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