{"id":2234,"date":"2019-05-28T11:03:26","date_gmt":"2019-05-28T11:03:26","guid":{"rendered":"http:\/\/localhost\/coop\/?page_id=2234"},"modified":"2022-11-24T11:05:24","modified_gmt":"2022-11-24T11:05:24","slug":"audit-directorate","status":"publish","type":"page","link":"\/?page_id=2234","title":{"rendered":"Directorate of Co-Operative Audit"},"content":{"rendered":"<div class=\"pt-cv-wrapper\"><div class=\"pt-cv-view pt-cv-collapsible\" id=\"pt-cv-view-8c01d7fyhj\"><div data-id=\"pt-cv-page-1\" class=\"pt-cv-page\" data-cvc=\"1\"><div class=\"panel-group\" id=\"1a5d746jkz\"><div class=\"panel panel-default pt-cv-content-item pt-cv-1-col\" >\n<div class=\"panel-heading\">\n\t<a class=\"panel-title\" data-toggle=\"cvcollapse\" data-parent=\"#1a5d746jkz\" href=\"#99919e2941\">\n\t\tDirectorate of Co-Operative Audit\t<\/a>\n\t<\/div>\n<div id=\"99919e2941\" class=\"panel-collapse collapse in\">\n\t<div class=\"panel-body\">\n\t\t<div class=\"pt-cv-content\"><p>&nbsp;<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 50%; text-align: center;\">&nbsp;\n<p>&nbsp;<\/p>\n<p><strong><span>Shri Arjun Pandian IAS<br \/>\n<\/span><\/strong>Director of Co-operative Audit<\/p>\n<p>&nbsp;<\/p><\/td>\n<td style=\"width: 50%;\">&nbsp;\n<p style=\"text-align: left; padding-left: 30px;\"><strong>Contact details of Directorate of Co-Operative Audit:<\/strong><br \/>\nOffice of the Director of Co-Operative Audit<br \/>\n5th Floor, Jawahar Sahakarana Bhavan<br \/>\nDPI Junction, Thycaud (P.O)<br \/>\nThiruvananthapuram &#8211; 695014<br \/>\nPhone: 0471 &#8211; 2333418<br \/>\nFAX: 0471 &#8211; 2334419<br \/>\nEmail: keraladca.coop@kerala.gov.in<\/p>\n<p>&nbsp;<\/p><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<table style=\"width: 85.9604%;\">\n<tbody>\n<tr>\n<td width=\"300\" style=\"width: 32.207%;\">\n<table>\n<tbody>\n<tr>\n<td width=\"204\"><span style=\"font-size: 10pt;\"><strong>Public Information Officer<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<td width=\"302\" style=\"width: 32.4182%;\"><span style=\"font-size: 10pt;\"><strong>Assistant Public Information Officer<\/strong><\/span><\/td>\n<td width=\"321\" style=\"width: 32.2116%;\"><span style=\"font-size: 10pt;\"><strong>Appellate Authority<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"300\" style=\"width: 32.207%;\">VALSARAJ. P.V<br \/>\nJoint Director of Co-operative Audit<br \/>\nOffice of The Director of Co-operative Audit,<br \/>\nJawahar Sahakarana Bhavan, DPI Junction, Thycaud (P.O)<br \/>\nThiruvananthapuram-695014<br \/>\nMobile : 9446656227<br \/>\nOffice\u00a0\u00a0 : 0471\u00a0 2333418<\/td>\n<td width=\"302\" style=\"width: 32.4182%;\"><strong>BINDU. R.B\u00a0<\/strong><br \/>\nDeputy Director of Co-operative Audit<br \/>\nOffice of The Director of Co-operative Audit,<br \/>\nJawahar Sahakarana Bhavan, DPI Junction, Thycaud (P.O)<br \/>\nThiruvananthapuram-695014<br \/>\nMobile : 9495473703<br \/>\nOffice\u00a0\u00a0 : 0471\u00a0 2333418<\/td>\n<td width=\"321\" style=\"width: 32.2116%;\"><strong>NARAYANAN. K.V\u00a0\u00a0 <\/strong><br \/>\nAdditional Director of Co-operative Audit<br \/>\nOffice of The Director of Co-operative Audit,<br \/>\nJawahar Sahakarana Bhavan, DPI Junction, Thycaud (P.O)<br \/>\nThiruvananthapuram-695014<br \/>\nMobile : 9446550657<br \/>\nOffice\u00a0\u00a0 : 0471\u00a0 2333418<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><span style=\"color: #ff0000;\"><a href=\"\/wp-content\/uploads\/2019\/05\/notice-co-oprative-dept-Team-audit-renewed-5.pdf\" style=\"color: #ff0000;\">Team Audit Handbook<\/a><\/span><\/li>\n<li><a href=\"\/wp-content\/uploads\/2019\/05\/reserve-for-loan-overdue.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Reserve for Loan overdue<\/a><\/li>\n<li><a href=\"\/wp-content\/uploads\/2019\/05\/co-operative-audit-hand-book-wrd.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Co-operative Audit- Hand Book<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/structure-of-Audit-Department.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Structure of Audit Department<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Administration-Report-2017-18-Malayalam.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Administration Report 2017-18 (Malayalam)<\/a><\/li>\n<li><a href=\"\/wp-content\/uploads\/2019\/05\/Audit-mannual-part-I-23-2-21.pdf\">Audit Manual Part-I<\/a><\/li>\n<li><a href=\"\/wp-content\/uploads\/2019\/05\/AUDIT-MANNUAL-PART-II-24-02-21.pdf\">Audit Manual Part-II<\/a><\/li>\n<li><a href=\"\/wp-content\/uploads\/2019\/05\/AUDIT-MANUAL-PART-3-03-03-2021.pdf\">Audit manual part &#8211; III <\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/CALCULATION-OF-IMPORTANT-RATIOS-PDF.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Calculation of Important Ratios<\/a><\/li>\n<\/ul>\n<\/div>\t<\/div>\n<\/div><\/div>\n<div class=\"panel panel-default pt-cv-content-item pt-cv-1-col\" >\n<div class=\"panel-heading\">\n\t<a class=\"panel-title\" data-toggle=\"cvcollapse\" data-parent=\"#1a5d746jkz\" href=\"#fa14d08mea\">\n\t\tAppendix Format Continuous Sanction Post\t<\/a>\n\t<\/div>\n<div id=\"fa14d08mea\" class=\"panel-collapse collapse \">\n\t<div class=\"panel-body\">\n\t\t<div class=\"pt-cv-content\"><ul>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Appendix-I.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Appendix-I<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Appendix-II.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Appendix-II<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Appendix-III-_-IV.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Appendix-III _ IV<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Appendix-5.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Appendix-5<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Appendix-6.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Appendix-6<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Appendix-7.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Appendix-7<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Appendix-8.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Appendix-8<\/a><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Circular-02-10.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/Circular-02-10.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Circular 02-10<\/a><\/li>\n<\/ul>\n<\/div>\t<\/div>\n<\/div><\/div>\n<div class=\"panel panel-default pt-cv-content-item pt-cv-1-col\" >\n<div class=\"panel-heading\">\n\t<a class=\"panel-title\" data-toggle=\"cvcollapse\" data-parent=\"#1a5d746jkz\" href=\"#8a95ec464h\">\n\t\tMDS final\t<\/a>\n\t<\/div>\n<div id=\"8a95ec464h\" class=\"panel-collapse collapse \">\n\t<div class=\"panel-body\">\n\t\t<div class=\"pt-cv-content\"><ul>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/MDS.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">MDS<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/MDS-Statement-Ann.-IV.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">MDS Statement-Ann. IV<\/a><\/li>\n<\/ul>\n<\/div>\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n<h2>Circular<\/h2>\n<div class=\"pt-cv-wrapper\"><div class=\"pt-cv-view pt-cv-collapsible\" id=\"pt-cv-view-295e68fts6\"><div data-id=\"pt-cv-page-1\" class=\"pt-cv-page\" data-cvc=\"1\"><div class=\"panel-group\" id=\"1e715bfjrv\"><div class=\"panel panel-default pt-cv-content-item pt-cv-1-col\" >\n<div class=\"panel-heading\">\n\t<a class=\"panel-title\" data-toggle=\"cvcollapse\" data-parent=\"#1e715bfjrv\" href=\"#6c05dc7ves\">\n\t\tCircular 2025\t<\/a>\n\t<\/div>\n<div id=\"6c05dc7ves\" class=\"panel-collapse collapse \">\n\t<div class=\"panel-body\">\n\t\t<div class=\"pt-cv-content\"><table style=\"width: 100%; border-collapse: collapse; border-style: groove; height: 215px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 10.4625%; height: 24px;\">\u00a0NUMBER<\/td>\n<td style=\"width: 76.2041%; height: 24px;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TITLE<\/td>\n<td style=\"width: 13.3333%; height: 24px;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DATE<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 10.4625%; height: 48px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-01-2025-audit.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">01\/2025<\/a><\/span><\/td>\n<td style=\"width: 76.2041%; height: 48px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-01-2025-audit.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0d38\u0d39\u0d15\u0d30\u0d23 \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d -\u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d \u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d -\u0d1f\u0d40\u0d02 \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d41\u0d2e\u0d3e\u0d2f\u0d3f \u0d2c\u0d28\u0d4d\u0d27\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d4d\u0d1f\u0d4d \u0d1f\u0d40\u0d02 \u0d05\u0d02\u0d17\u0d19\u0d4d\u0d19\u0d7e\u0d15\u0d4d\u0d15\u0d4d \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d \u0d31\u0d3f\u0d2a\u0d4d\u0d2a\u0d4b\u0d7c\u0d1f\u0d4d\u0d1f\u0d4d \u0d24\u0d2f\u0d4d\u0d2f\u0d3e\u0d31\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d1a\u0d41\u0d2e\u0d24\u0d32 \u0d15\u0d4d\u0d30\u0d2e\u0d40\u0d15\u0d30\u0d3f\u0d1a\u0d4d\u0d1a\u0d41 \u0d28\u0d7d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d \u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d.<\/a><\/span><\/td>\n<td style=\"width: 13.3333%; height: 48px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-01-2025-audit.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">27.01.2025<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 10.4625%; height: 48px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-02-2025-audit.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02\/2025<\/a><\/span><\/td>\n<td style=\"width: 76.2041%; height: 48px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-02-2025-audit.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0d38\u0d39\u0d15\u0d30\u0d23 \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d -\u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d \u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d-\u0d15\u0d47\u0d30\u0d33 \u0d2c\u0d3e\u0d19\u0d4d\u0d15\u0d4d \u0d05\u0d21\u0d4d\u0d2e\u0d3f\u0d28\u0d3f\u0d38\u0d4d\u0d1f\u0d4d\u0d30\u0d47\u0d31\u0d4d\u0d31\u0d40\u0d35\u0d4d \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d \u0d31\u0d3f\u0d2a\u0d4d\u0d2a\u0d4b\u0d7c\u0d1f\u0d4d\u0d1f\u0d4d \u0d24\u0d2f\u0d4d\u0d2f\u0d3e\u0d31\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d \u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d<\/a>.<\/span><\/td>\n<td style=\"width: 13.3333%; height: 48px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-02-2025-audit.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">27.01.2025<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 10.4625%; height: 24px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03\/2025<\/a><\/span><\/td>\n<td style=\"width: 76.2041%; height: 24px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0d38\u0d39\u0d15\u0d30\u0d23 \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d &#8211; \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d \u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d- \u0d15\u0d02\u0d2a\u0d4d\u0d32\u0d2f\u0d7b\u0d38\u0d4d \u0d30\u0d1c\u0d3f\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d7c \u0d38\u0d42\u0d15\u0d4d\u0d37\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d &#8211; \u0d2e\u0d3e\u0d7c\u0d17\u0d4d\u0d17\u0d28\u0d3f\u0d7c\u0d26\u0d4d\u0d26\u0d47\u0d36\u0d02 &#8211;\u00a0 \u0d05\u0d28\u0d41\u0d2c\u0d28\u0d4d\u0d27\u0d02-1 \u0d24\u0d3f\u0d30\u0d41\u0d24\u0d4d\u0d24\u0d7d \u0d35\u0d30\u0d41\u0d24\u0d4d\u0d24\u0d3f \u0d38\u0d7c\u0d15\u0d4d\u0d15\u0d41\u0d32\u0d7c \u0d2a\u0d30\u0d3f\u0d37\u0d4d\u0d15\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d \u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d<\/a><\/span><\/td>\n<td style=\"width: 13.3333%; height: 24px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/circular-2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06.03.2025<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 10.4625%; height: 10px;\"><span style=\"font-family: times new roman, times, serif; font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/Circular-04-20251.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">04\/2025(1)<\/a><br \/>\n<\/span><\/td>\n<td style=\"width: 76.2041%; height: 10px;\">\n<p class=\"PlaygroundEditorTheme__paragraph\" dir=\"ltr\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/Circular-04-20251.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-family: times new roman, times, serif;\"><span class=\"transliteration\">\u0d38\u0d39\u0d15\u0d30\u0d23<\/span> <span class=\"transliteration\">\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d<\/span> &#8211; <span class=\"transliteration\">\u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d<\/span> \u0d21<span class=\"transliteration\">\u0d2f<\/span><span class=\"transliteration\">\u0d31<\/span><span class=\"transliteration\">\u0d15\u0d4d\u0d1f<\/span><span class=\"transliteration\">\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d<\/span> &#8211; <span class=\"transliteration\">\u0d15\u0d47\u0d30\u0d33<\/span> <span class=\"transliteration\">\u0d2c\u0d3e\u0d19\u0d4d\u0d15\u0d4d<\/span> &#8211; <span class=\"transliteration\">\u0d05\u0d21\u0d4d\u0d2e\u0d3f\u0d28\u0d3f\u0d38\u0d4d\u200c\u0d1f\u0d4d\u0d30\u0d47\u0d31\u0d4d\u0d31\u0d40\u0d35\u0d4d<\/span> <span class=\"transliteration\">\u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d<\/span> &#8211; <span class=\"transliteration\">\u0d31\u0d3f\u0d2a\u0d4d\u0d2a\u0d4b\u0d7c\u0d1f\u0d4d\u0d1f\u0d4d<\/span> <span class=\"transliteration\">\u0d24\u0d2f\u0d4d\u0d2f\u0d3e\u0d31\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d<\/span> &#8211; <span class=\"transliteration\">\u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d<\/span><\/span><\/a><\/span><\/p>\n<\/td>\n<td style=\"width: 13.3333%; height: 10px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/Circular-04-20251.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">15.05.2025<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 37px;\">\n<td style=\"width: 10.4625%; height: 37px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/06\/RNA-Circular-4-25.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">04\/2025<\/a><\/span><\/td>\n<td style=\"width: 76.2041%; height: 37px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/06\/RNA-Circular-4-25.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0d38\u0d02\u0d38\u0d4d\u0d25\u0d3e\u0d28\u0d24\u0d4d\u0d24\u0d46 \u0d38\u0d2e\u0d2f\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d24\u0d2e\u0d3e\u0d2f\u0d3f \u0d38\u0d39\u0d15\u0d30\u0d23 \u0d38\u0d02\u0d18\u0d19\u0d4d\u0d19\u0d33\u0d41\u0d1f\u0d46 \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d \u0d2a\u0d42\u0d7c\u0d24\u0d4d\u0d24\u0d40\u0d15\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d3e\u0d2f\u0d3f\u00a0 \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d3f\u0d28\u0d4d \u0d06\u0d35\u0d36\u0d4d\u0d2f\u0d2e\u0d3e\u0d2f \u0d30\u0d47\u0d16\u0d15\u0d33\u0d41\u0d02 \u0d38\u0d3e\u0d2e\u0d4d\u0d2a\u0d24\u0d4d\u0d24\u0d3f\u0d15 \u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d\u200c\u0d2e\u0d46\u0d28\u0d4d\u0d31\u0d41\u0d15\u0d33\u0d41\u0d02 \u0d32\u0d2d\u0d4d\u0d2f\u0d2e\u0d3e\u0d15\u0d4d\u0d15\u0d3e\u0d24\u0d4d\u0d24 \u0d38\u0d39\u0d15\u0d30\u0d23 \u0d38\u0d02\u0d18\u0d19\u0d4d\u0d19\u0d33\u0d46 RNA \u0d2a\u0d1f\u0d4d\u0d1f\u0d3f\u0d15\u0d2f\u0d3f\u0d7d \u0d09\u0d7e\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d41\u0d24\u0d4d\u0d24\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d41\u0d33\u0d4d\u0d33 \u0d28\u0d1f\u0d2a\u0d1f\u0d3f\u0d15\u0d4d\u0d30\u0d2e\u0d02 \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d \u0d09\u0d26\u0d4d\u0d2f\u0d4b\u0d17\u0d38\u0d4d\u0d25\u0d7c\u0d15\u0d4d\u0d15\u0d4d \u0d28\u0d3f\u0d7c\u0d26\u0d4d\u0d26\u0d47\u0d36\u0d02 \u0d28\u0d7d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d -\u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d<\/a><\/span><\/td>\n<td style=\"width: 13.3333%; height: 37px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/06\/RNA-Circular-4-25.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">30.05.2025<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 10.4625%; height: 24px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/CIRCULAR-5-2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05\/2025<\/a><br \/>\n<\/span><\/td>\n<td style=\"width: 76.2041%; height: 24px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/CIRCULAR-5-2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Guidelines for the Audit of Administrative matters and related accounts of Apex Societies -reg<\/a><\/span><\/td>\n<td style=\"width: 13.3333%; height: 24px;\"><span style=\"font-size: 12pt;\"><a href=\"\/wp-content\/uploads\/2025\/02\/CIRCULAR-5-2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03.07.2025<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\t<\/div>\n<\/div><\/div>\n<div class=\"panel panel-default pt-cv-content-item pt-cv-1-col\" >\n<div class=\"panel-heading\">\n\t<a class=\"panel-title\" data-toggle=\"cvcollapse\" data-parent=\"#1e715bfjrv\" href=\"#6508f200an\">\n\t\tCirculars 2024\t<\/a>\n\t<\/div>\n<div id=\"6508f200an\" class=\"panel-collapse collapse \">\n\t<div class=\"panel-body\">\n\t\t<div class=\"pt-cv-content\"><ul style=\"list-style-type: disc;\">\n<li><a href=\"\/wp-content\/uploads\/2024\/05\/CIRCULAR-06-2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Circular 06\/2024 &#8211; <span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"sahakarana\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d38\u0d39\u0d15\u0d30\u0d23&quot;,&quot;\u0d38\u0d39\u0d15\u0d30\u0d28&quot;,&quot;\u0d38\u0d39\u0d15\u0d3e\u0d30\u0d23&quot;,&quot;\u0d38\u0d39\u0d15\u0d30\u0d23\u0d3e&quot;,&quot;\u0d38\u0d39\u0d15\u0d30\u0d28\u0d3e&quot;,&quot;sahakarana&quot;]\">\u0d38\u0d39\u0d15\u0d30\u0d23<\/span><span> <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"vakuppu\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d&quot;,&quot;\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d41&quot;,&quot;\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d41\u0d4d&quot;,&quot;\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d\u0d2a\u0d4d&quot;,&quot;vakuppu&quot;]\">\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d<\/span><span> &#8211; <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"aadit\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d06\u0d21\u0d3f\u0d31\u0d4d&quot;,&quot;\u0d06\u0d26\u0d3f\u0d24\u0d4d&quot;,&quot;\u0d06\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d3f&quot;,&quot;\u0d06\u0d21\u0d3f\u0d31\u0d4d\u0d31&quot;,&quot;\u0d06\u0d1f\u0d3f\u0d1f\u0d4d&quot;,&quot;aadit&quot;]\">\u0d06\u0d21\u0d3f\u0d31\u0d4d<\/span><span> <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"dayaractarate\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d&quot;,&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d46&quot;,&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d3f&quot;,&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31&quot;,&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d3e\u0d1f\u0d4d\u0d1f&quot;,&quot;dayaractarate&quot;]\">\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d-\u0d15\u0d47\u0d30\u0d33 \u0d2c\u0d3e\u0d19\u0d4d\u0d15\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d05\u0d21\u0d4d\u0d2e\u0d3f\u0d28\u0d3f\u0d38\u0d4d\u0d1f\u0d4d\u0d30\u0d47\u0d1f\u0d40\u0d35\u0d4d \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d\u200c \u0d31\u0d3f\u0d2a\u0d4d\u0d2a\u0d4b\u0d30\u0d4d\u0d1f\u0d4d\u0d1f\u0d3f\u0d28\u0d4b\u0d2a\u0d4d\u0d2a\u0d02 \u0d38\u0d2e\u0d30\u0d4d\u200d\u0d2a\u0d4d\u0d2a\u0d3f\u0d15\u0d4d\u0d15\u0d47\u0d23\u0d4d\u0d1f\u0d41\u0d28\u0d4d\u0d28 \u0d05\u0d37\u0d4d\u0d35\u0d31\u0d28\u0d4d\u200d\u0d38\u0d4d \u0d2e\u0d46\u0d2e\u0d4d\u0d2e\u0d4b \u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d<\/span><\/a><\/li>\n<li><a href=\"\/wp-content\/uploads\/2024\/05\/CIR4-2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Circular 04\/2024- Co-operative Department -Audit Directorate- Auditing in IT Environment -Special Drive In PACS-reg<\/a><\/li>\n<li><a href=\"\/wp-content\/uploads\/2024\/05\/cir-3-2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Circular 03\/2024-\u0d38\u0d39\u0d15\u0d30\u0d23 \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d &#8211; \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d\u200c \u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d &#8211; \u0d32\u0d3e\u0d28\u0d4d\u200d\u0d31\u0d4d \u0d21\u0d46\u0d35\u0d32\u0d2a\u0d4d\u0d2e\u0d46\u0d28\u0d4d\u200d\u0d31\u0d4d \u0d38\u0d39\u0d15\u0d30\u0d23 \u0d38\u0d02\u0d18\u0d19\u0d4d\u0d19\u0d33\u0d41\u0d1f\u0d46 \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d3f\u0d28\u0d3e\u0d2f\u0d3f \u0d38\u0d02\u0d18\u0d02 \u0d24\u0d2f\u0d4d\u0d2f\u0d3e\u0d31\u0d3e\u0d15\u0d4d\u0d15\u0d3f \u0d28\u0d7d\u0d15\u0d47\u0d23\u0d4d\u0d1f \u0d30\u0d47\u0d16\u0d15\u0d33\u0d41\u0d02 \u0d05\u0d15\u0d4d\u0d15\u0d57\u0d23\u0d4d\u0d1f\u0d3f\u0d02\u0d17\u0d4d \u0d30\u0d40\u0d24\u0d3f\u0d2f\u0d41\u0d02 \u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d<\/a><\/li>\n<li><a href=\"\/wp-content\/uploads\/2024\/05\/circular-compliance-register-1.pdf\">Circular 02\/2024 &#8211; <span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"sahakarana\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d38\u0d39\u0d15\u0d30\u0d23&quot;,&quot;\u0d38\u0d39\u0d15\u0d30\u0d28&quot;,&quot;\u0d38\u0d39\u0d15\u0d3e\u0d30\u0d23&quot;,&quot;\u0d38\u0d39\u0d15\u0d30\u0d23\u0d3e&quot;,&quot;\u0d38\u0d39\u0d15\u0d30\u0d28\u0d3e&quot;,&quot;sahakarana&quot;]\">\u0d38\u0d39\u0d15\u0d30\u0d23<\/span><span> <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"vakuppu\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d&quot;,&quot;\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d41&quot;,&quot;\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d41\u0d4d&quot;,&quot;\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d\u0d2a\u0d4d&quot;,&quot;vakuppu&quot;]\">\u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d<\/span><span> &#8211; <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"aadit\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d06\u0d21\u0d3f\u0d31\u0d4d&quot;,&quot;\u0d06\u0d26\u0d3f\u0d24\u0d4d&quot;,&quot;\u0d06\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d3f&quot;,&quot;\u0d06\u0d21\u0d3f\u0d31\u0d4d\u0d31&quot;,&quot;\u0d06\u0d1f\u0d3f\u0d1f\u0d4d&quot;,&quot;aadit&quot;]\">\u0d06\u0d21\u0d3f\u0d31\u0d4d<\/span><span> <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"dayaractarate\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d&quot;,&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d46&quot;,&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d3f&quot;,&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31&quot;,&quot;\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d3e\u0d1f\u0d4d\u0d1f&quot;,&quot;dayaractarate&quot;]\">\u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d<\/span><span> &#8211; <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"com\" data-transliteration-selected-index=\"1\" data-transliterations=\"[&quot;\u0d15\u0d4b\u0d02&quot;,&quot;\u0d15\u0d02&quot;,&quot;\u0d15&quot;,&quot;\u0d15\u0d2e\u0d4d&quot;,&quot;\u0d15\u0d4b\u0d2e&quot;,&quot;com&quot;]\">\u0d15\u0d02<\/span><span>\u0d2a\u0d4d\u0d32\u0d46\u0d2f\u0d4d\u0d7b\u0d38\u0d4d <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"rajister\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d30\u0d1c\u0d3f\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d7c&quot;,&quot;\u0d31\u0d1c\u0d3f\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d7c&quot;,&quot;\u0d30\u0d1c\u0d3f\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d30\u0d4d&quot;,&quot;\u0d30\u0d1c\u0d3f\u0d38\u0d4d\u200c\u0d31\u0d4d\u0d31\u0d7c&quot;,&quot;\u0d31\u0d1c\u0d3f\u0d38\u0d4d\u200c\u0d31\u0d4d\u0d31\u0d7c&quot;,&quot;rajister&quot;]\">\u0d30\u0d1c\u0d3f\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d7c<\/span><span> <\/span><span class=\"transliteration\" data-transliteration=\"true\" data-transliteration-original=\"sookshikkunnathu\" data-transliteration-selected-index=\"0\" data-transliterations=\"[&quot;\u0d38\u0d42\u0d15\u0d4d\u0d37\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d&quot;,&quot;\u0d38\u0d42\u0d15\u0d4d\u0d37\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d41&quot;,&quot;\u0d38\u0d42\u0d15\u0d4d\u0d37\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28&quot;,&quot;\u0d38\u0d42\u0d15\u0d4d\u0d37\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41&quot;,&quot;sookshikkunnathu&quot;]\">\u0d38\u0d42\u0d15\u0d4d\u0d37\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d<\/span><span> &#8211; \u0d2e\u0d3e\u0d30\u0d4d\u200d\u0d17\u0d4d\u0d17 \u0d28\u0d3f\u0d30\u0d4d\u200d\u0d26\u0d47\u0d36\u0d02 \u0d28\u0d32\u0d4d\u200d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d\u00a0 &#8211; \u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d\u200c<\/span><\/a><\/li>\n<li><a href=\"\/wp-content\/uploads\/2024\/05\/Audit-Directorate-Circular-01_2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-size: 10pt;\">Circular <span style=\"font-family: arial, helvetica, sans-serif;\">01\/2024<\/span> &#8211; \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d \u0d21\u0d2f\u0d31\u0d15\u0d4d\u0d1f\u0d31\u0d47\u0d31\u0d4d\u0d31\u0d4d &#8211; \u0d15\u0d47\u0d30\u0d33 \u0d2c\u0d3e\u0d19\u0d4d\u0d15\u0d4d \u0d05\u0d21\u0d4d\u0d2e\u0d3f\u0d28\u0d3f\u0d38\u0d4d\u200c\u0d1f\u0d4d\u0d30\u0d47\u0d31\u0d4d\u0d31\u0d40\u0d35\u0d4d \u0d13\u0d21\u0d3f\u0d31\u0d4d\u0d31\u0d4d \u0d31\u0d3f\u0d2a\u0d4d\u0d2a\u0d4b\u0d7c\u0d1f\u0d4d\u0d1f\u0d4d \u0d24\u0d2f\u0d4d\u0d2f\u0d3e\u0d31\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d41\u0d33\u0d4d\u0d33 \u0d2e\u0d3e\u0d7c\u0d17\u0d4d\u0d17\u0d30\u0d47\u0d16 \u0d38\u0d02\u0d2c\u0d28\u0d4d\u0d27\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d.<\/span> <\/a><\/li>\n<\/ul>\n<\/div>\t<\/div>\n<\/div><\/div>\n<div class=\"panel panel-default pt-cv-content-item pt-cv-1-col\" >\n<div class=\"panel-heading\">\n\t<a class=\"panel-title\" data-toggle=\"cvcollapse\" data-parent=\"#1e715bfjrv\" href=\"#5e563332pd\">\n\t\tCircular 2023\t<\/a>\n\t<\/div>\n<div id=\"5e563332pd\" class=\"panel-collapse collapse \">\n\t<div class=\"panel-body\">\n\t\t<div class=\"pt-cv-content\"><p><a href=\"\/wp-content\/uploads\/2023\/05\/circular1.pdf\">1, Circular 01\/2023<\/a><\/p>\n<p><a href=\"\/wp-content\/uploads\/2023\/05\/circular2.pdf\">2, Circular 02\/2023 &#8211; English<\/a><\/p>\n<p><a href=\"\/wp-content\/uploads\/2023\/05\/Audit-circular-02-2023.pdf\">Circular 02\/2023 &#8211; Malayalam<\/a><\/p>\n<p><a href=\"\/wp-content\/uploads\/2023\/05\/DCA-3-23.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">3, Circular 03\/2023<\/a><\/p>\n<p><a href=\"\/wp-content\/uploads\/2023\/05\/DCA-4-23.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">4, Circular 04\/2023<\/a><\/p>\n<p><a href=\"\/wp-content\/uploads\/2023\/05\/Audit-circular-05-2023.pdf\">5. Circular 05\/2023<\/a><\/p>\n<\/div>\t<\/div>\n<\/div><\/div>\n<div class=\"panel panel-default pt-cv-content-item pt-cv-1-col\" >\n<div class=\"panel-heading\">\n\t<a class=\"panel-title\" data-toggle=\"cvcollapse\" data-parent=\"#1e715bfjrv\" href=\"#34562d12jh\">\n\t\tCircular 2017\t<\/a>\n\t<\/div>\n<div id=\"34562d12jh\" class=\"panel-collapse collapse \">\n\t<div class=\"panel-body\">\n\t\t<div class=\"pt-cv-content\"><ul>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/cicular-1-17.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Circular 1-17<\/a><\/li>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/cicular-2-17.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Circular 2-17<\/a><\/li>\n<\/ul>\n<\/div>\t<\/div>\n<\/div><\/div>\n<div class=\"panel panel-default pt-cv-content-item pt-cv-1-col\" >\n<div class=\"panel-heading\">\n\t<a class=\"panel-title\" data-toggle=\"cvcollapse\" data-parent=\"#1e715bfjrv\" href=\"#9b6c638u9p\">\n\t\tCircular 2015\t<\/a>\n\t<\/div>\n<div id=\"9b6c638u9p\" class=\"panel-collapse collapse \">\n\t<div class=\"panel-body\">\n\t\t<div class=\"pt-cv-content\"><ul>\n<li><a href=\"\/coop\/wp-content\/uploads\/2019\/05\/circular-1-15.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Circular 1-15<\/a><\/li>\n<\/ul>\n<\/div>\t<\/div>\n<\/div><\/div><\/div><\/div><\/div>\n<div class=\" pt-cv-pagination-wrapper\"><ul class=\"pt-cv-pagination pt-cv-ajax pagination\" data-totalpages=\"2\" data-currentpage=\"1\" data-sid=\"295e68fts6\" data-unid=\"\"><li><\/li><\/ul><img loading=\"lazy\" decoding=\"async\" width=\"15\" height=\"15\" class=\"pt-cv-spinner\" alt=\"Loading...\" src=\"data:image\/gif;base64,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\" \/><div class=\"clear pt-cv-clear-pagination\"><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Circular<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2234","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"\/index.php?rest_route=\/wp\/v2\/pages\/2234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2234"}],"version-history":[{"count":4,"href":"\/index.php?rest_route=\/wp\/v2\/pages\/2234\/revisions"}],"predecessor-version":[{"id":9350,"href":"\/index.php?rest_route=\/wp\/v2\/pages\/2234\/revisions\/9350"}],"wp:attachment":[{"href":"\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}