FUNCTIONS OF THE DEPARTMENT
The Department is now functioning under the administrative control of Finance Department of the Government of Tamil Nadu. The Director of Cooperative Audit, who is in the cadre of Additional Secretary to Government, Finance Department is functioning as the Head of the Department. The 30 Districts in Tamil Nadu are divided into 31 Audit circle offices, and each circle office is headed by an Assistant Director of Co-operative Audit. The circle Assistant Director of Co-operative Audit Offices are controlled and supervised by Regional Joint Director of Co-operative Audit for which 5 Regions were organised. Each region comprising of 5 to 7 Circle Assistant Director of Co-operative Audit Offices namely at Chennai,Trichy, Madurai, Coimbatore and Thirunelveli headed by a Joint Director of Co-operative Audit..
The Department consists of 3 tier Management set up as below:
No. of Units:
Top Level - Director of Co-operative Audit (Head Office) - 1
Middle Level - Joint Director of Co-operative Audit (Regional Office) - 5
Lower Level - Assistant Director of Co-operative Audit (District Level) -31
Total - 37
The Co-operative Audit Officers, Senior / Junior Coop. Auditors who are actually engaged in the audit work are placed under the control of the Assistant Director of Coop. Audit at district level. In case of bigger Co-operative institutions like Tamil Nadu State Apex Co-operative bank, Co-optex, Large sized Central Co-operative banks and Co-operative sugar mills, the auditors are in the cadre of Joint Directors/ Assistant Directors.
The Department of Co-operative Audit as contemplated in section 80 of the Tamil Nadu Co-operative societies Act 1983 has to conduct audit of the Cooperative societies in this state which are functioning under the Administrative control of 14 Functional Registrars.