Bangalore, July 28, 2023 – The Office of the Auditor General (OAG), Central Tibetan Administration (CTA), successfully concluded a comprehensive three-day training program titled “Co-operative Management & Co-operative Audit Training”. The workshop was held from July 26 to July 28, 2023, at the Regional Institute of Cooperative Management (RICM) in Bangalore.
Program Objectives Organized under the Central Tibetan Administration-Capacity Building and Sustainability Initiative (CTA-CBSI) , the primary objective of the training was to educate OAG audit personnel on the nuances of cooperative auditing. The initiative aimed to equip auditors with advanced knowledge through expert resource persons, covering core subjects of cooperative auditing, case studies, and the latest amendments in Income Tax and Goods and Services Tax (GST).
Inauguration and Proceedings The training was inaugurated on July 26 by the chief guest, Shri K S Naveen, Additional RCS and Managing Director of the Karnataka State Cooperative Federation Ltd, in the presence of Dr. R. Elangovan, Director of RICM, and Deputy Director Dr. K. Ravichandran.
The sessions were led by distinguished experts with over 20 years of experience in the field. The curriculum was structured as follows:
Day 1: Dr. K. Ravichandran provided an overview of accounts, audit duties, and powers. Shri Sunil Pattar, Senior Auditor (Department of Cooperative Audit), conducted sessions on maintaining books of accounts, fraud detection, misappropriation prevention, and the preparation of audit documentation and reports.
Day 2: Shri Nithin Mahadevappa, Chartered Accountant, focused on the verification and valuation of assets and liabilities, as well as internal control mechanisms. This was followed by a session on GST, Income Tax, and Electronic Data Processing (EDP) Audit by Shri Sujay K N, focusing on tax exemptions and recent amendments relevant to cooperative societies.
Day 3: The final day covered reserves, provisions, and the preparation of financial statements (Profit & Loss, Balance Sheet) led by Dr. K. Ravichandran and Shri Jinesh Kumar. The program concluded with a panel discussion regarding the challenges facing auditors in cooperative societies, followed by a valedictory session where certificates were distributed.
Participation The workshop was attended mostly by Head office and Nepal branch staffs, however attendees represented various branches of the Audit Office, including the Head Office (Dhasa), the Nepal Branch, the Dekyiling Branch (Dehradun), and the South Branch (Bylakuppe), along with a representative from a Cooperative Society (TDL).
Audit Office (Head Office – Dhasa)
- Kunchok Wangdu – Joint Secretary
- Tenzin Shedhen – Joint Secretary
- Tenzin Dolma – Deputy Secretary
- Tsering Dolma – Deputy Secretary
- Yeshi Chodon – Under Secretary
- Yeshi Dolma – Under Secretary
- Kelsang Choephel – Under Secretary
- Tenzin Donsel – Section Officer
- Tenzin Migmar – Section Officer
- Thinley Choedon – Office Superintendent
- Tsering Tobden – Office Superintendent
- Passang Youdon – Office Superintendent
- Tenzin Tendar – Office Superintendent
Audit Office (Nepal Branch)
- Tenzin Namsey – Under Secretary
- Nyima Lhazom – Section Officer
- Nyima Thorgyal – Office Assistant
- Kelsang Lhamo – Office Assistant
Audit Office (Dekyiling Branch – Dehradun)
- Tenzin Gaychoe – Office Superintendent
- Tenzin Namdol – Office Superintendent
Audit Office (South Branch – Bylakuppe)
- Tenzin Youdon – Section Officer
- Tsering Ngodup – Junior Clerk
Cooperative Society (TDL – Bylakuppe)
- Tenzin Legdup – Accountant
Outcomes and Way Forward The training successfully updated the auditors on the latest rules and regulations, particularly regarding Income Tax and GST, which are subject to annual changes. Feedback from the session indicated that while the training successfully added necessary technical knowledge, future iterations may require an extended duration to allow for more in-depth case studies. The OAG plans to arrange such capacity-building trainings periodically to ensure staff efficiency and expertise remains current.
