Department of Co-operative Audit
Independent audit of co-operative societies through a directorate, regional offices, and district audit circle offices.
Mind MapOrganizational Structure
Directorate of Co-operative Audit
7 Regional Joint Director Offices
33 Assistant Director Offices at district level
Audit programme planning and certificate issue
Audit progress monitoring and report issue
Audit fee collection, inspections, test audit and liquidation audit
EstablishmentEvolution and authority
- Formed as a separate Department of Co-operative Audit with effect from 17.06.1981.
- Created based on Santhanam Committee recommendations and G.O.Ms.No.677 dated 22.11.1978.
- Headed by the Director of Co-operative Audit under the administrative control of the Finance Department.
- Director is also designated as Registrar of Co-operative Audit under Section 3 of the Tamil Nadu Co-operative Societies Act, 1983.
Acts and RulesStatutory basis
- Tamil Nadu Co-operative Societies Act, 1983
- Tamil Nadu Co-operative Societies Rules, 1988
FunctionsDepartment responsibilities
- Formulate audit procedures and fix quarterly audit plans through CAMS.
- Monitor audit progress, audit fee collection, and settlement of audit paras through APMS.
- Approve special audit programmes and forward serious irregularity reports.
- Conduct departmental revenue audit, liquidation audit, test audits, and periodic inspections.
Regional MapCoverage distribution
Chennai Region
Chennai North, Chennai South, Thiruvallur, Kanchipuram, Vellore
Trichy Region
Trichy, Thanjavur, Nagapattinam, Thiruvarur, Pudukkottai
Villupuram Region
Villupuram, Cuddalore, Ariyalur, Thiruvannamalai
Salem Region
Salem, Namakkal, Karur, Dharmapuri, Krishnagiri
Madurai Region
Madurai, Periyakulam, Ramnad, Sivagangai
Tirunelveli Region
Tirunelveli, Kovilpatti, Tuticorin, Virudhu Nagar, Nagarcoil
Coimbatore Region
Coimbatore, Erode, Dindugal, Ooty, Tirupur
Auditable InstitutionsCoverage numbers
Head Office under the audit coverage of DCA.
HighlightsAchievements and initiatives
- Three-tier management setup covering Head Office, Regional Offices, and District Circle Offices.
- Regional offices are located at Chennai, Trichy, Madurai, Coimbatore, Tirunelveli, Villupuram and Salem.
- District offices finalize quarterly society lists, approve programmes, monitor work diaries, levy audit fees, and conduct test audits.
ContactOffice details
Contact details will be updated from the department source document when available.