“Cooperation is the Law of Life” – John Ruskin

Cooperative Audit is an examination of accounts and an enquiry into the affairs of the cooperative society in order to ascertain the correctness of accounts and the extent of which the activities of the Cooperative Society were useful in promoting the socio-economic welfare of its members and the country at large through the satisfaction of their needs in accordance with the principles of cooperation, cooperative law and rules in force”.

Cooperative Audit Department is entrusted with audit of all Cooperative Institutions Registered under Tamil Nadu Cooperative Societies Act 1983 (except Milk Cooperatives) in Tamil Nadu.  At present nearly 13622 cooperatives are audited by this department under the administrative control of 14 Functional Registrars.

Ø Audit is conducted according to the provisions of Tamil Nadu Cooperative Societies Act 1983, Section 80and Tamil Nadu Cooperative Societies Rules 1988, rules 101,102,103 and so on.

Ø This department is headed by Director of Cooperative Audit in the cadre of Joint Secretary to Government deputed from  Finance Department in the Secretariat.

Ø There are 7 Regional Offices of Joint Directors of Cooperative Audit in Chennai, Madurai, Trichy, Tirunelveli, Coimbatore, Villupuram and Salem and 33 Circle Assistant Director of Cooperative Audit Offices in all districts throughout the State.

Ø This department carries out both Final Audit and Concurrent Audit.

Ø The audit findings are sent to Functional Registrars concerned for further action and the concerned institutions.

Ø Special reports are prepared and sent to Functional Registrars concerned in case of any misappropriation/serious irregularities found out during the course of audit.  Government has also issued orders to submit an annual report on the misappropriation/fraud/irregularities based on special reports to Government every year.