**Executive Summary**
This document reports on administrative issues in cooperative societies in Tamil Nadu as of December 2, 2025, including audit progress and financial positions of Primary Agriculture Credit Societies (PACS). Out of 4532 PACS, audit has been completed for 3335 PACS up to the financial year 2024-25. Several measures have been taken by the State Government to streamline audit processes and improve management.
**Key Points / Main Content**
* **Audit Progress and Financial Position:**
* Audit completed for 3335 out of 4532 sanctioned PACS up to financial year 2024-25.
* Audit is pending for 242 PACS.
* Out of 4453 PACS across 38 districts, 1897 are functioning with net profit, and 1411 are functioning with current year profit/cumulative loss. 906 are functioning in current year loss/cumulative loss.
* **Measures Taken by the State Government:**
* Weekly reviews are being conducted by the Additional Registrar (Finance and Banking).
* Online training provided to PACS Auditors through NABARD.
* Integration of Comprehensive Audit Management System (CAMS) software with ERP is in progress.
* 27 PACS completed on-system audit on a pilot basis for 2023-2024 and 12 PACS during 2024-25.
* All societies under computerization scheme performing day-end processes are ready for on-system audit.
* Training for Capacity Building is provided to PACS staff at District Central Cooperative Banks (DCCBs') labs and Training Institute of State Apex Cooperative Bank.
* Subjects covered in training include ERP Software & Reports Generation, MIS Dashboards, Member management, Loan Processing, Accounts, and Auditing.
* **Emphasis on Professionalism and Compliance:**
* Focus is given to professionalizing management, strengthening digital operations, and enforcing timely audit compliance.
* Efforts are underway to increase training of auditors, streamline schedules, and strengthen the audit process.
**Impact Analysis**
**PACS Auditors**
* **Impact**: They are receiving online training through NABARD to improve auditing skills.
* **Action Required**: Participate in the online training and apply the learned concepts to audits.
**PACS Staff**
* **Impact**: Staff are receiving training for capacity building in ERP Software & Reports Generation, MIS Dashboards, Member management, Loan Processing, Accounts, and Auditing.
* **Action Required**: Attend the capacity building training sessions provided at DCCBs’ labs and the Training Institute of State Apex Cooperative Bank.
**Primary Agriculture Credit Societies (PACS)**
* **Impact**: Societies are being computerised and streamlined under the computerisation scheme.
* **Action Required**: Societies that perform regular Day-End processes should undergo On-system Audit.
Key Entities Referenced
Computerisation of Primary Agriculture Credit Societies (PACS) Project: A project aimed at computerizing Primary Agriculture Credit Societies.
Tamil Nadu: The state where the cooperative societies are located and subject to the described administrative issues.
Ministry of Cooperation: The central ministry providing the information.
NABARD: Providing online training to PACS Auditors.
Comprehensive Audit Management System (CAMS) Software: Software being integrated with the Enterprise Resource Planning (ERP) system to facilitate On-system Audit of PACS
Ministry of Cooperation
Administrative issues in cooperative societies in
Tamil Nadu
प्रव तथ: 10 DEC 2025 6:41PM by PIB Delhi
In Tamil Nadu, out of 4532 PACS sanctioned under Computerisation of Primary Agriculture Credit
Societies (PACS) Project, Audit has been completed up to the financial year 2024-25 in 3335 PACS. In
242 PACS audit is long pending. As per information received from Tamil Nadu as on 02.12.2025, the
details of financial position is presented as under:-
Total Total No. of No. of PACS No. of PACS No. of PACS
No. of PACS functioning in Net functioning in Current functioning in
district Profit year Profit / Current year Loss /
Cumulative Loss Cumulative Loss
38 4453 1897 1411 906
In order to complete the audit across all institutions, a weekly review is being conducted by the Additional
Registrar (Finance and Banking). In this regard, several measures have been taken by the State Govt.
which are as under: -
i. Online training has been provided to PACS Auditors through NABARD.
ii. Integration of Comprehensive Audit Management System (CAMS) Software with the Enterprise
Resource Planning (ERP) system is currently in progress to facilitate On-system Audit. Only 27
PACS have completed On-system Audit on a pilot basis for the year 2023-2024 and 12 PACS during
the year 2024-25.
iii. All the societies under the computerization scheme that perform regular Day-End processes are now
ready to undergo On-system Audit.
iv. As per Registrar of Cooperative Societies instructions, Training for Capacity Building is given to all
the Staff of the PACS at District Central Cooperative Banks (DCCBs’) labs and Training Institute of
State Apex Cooperative Bank in the following subjects: -
v. Computerisation of PACS: ERP Software & Reports Generation, MIS Dashboards, Member
management, Loan Processing, Accounts and Auditing
To professionalise management, strengthen digital operations and enforce timely audit compliance in the
State, emphasis has been given to increase training of Auditors, streamline their schedules and strengthen
the audit process.
This information was given by Union Minister for Home and Cooperation Shri Amit Shah in a written
reply in Rajya Sabha.***
AK
(रलीज़ आईडी: 2201741) आगंतुक पटल : 174
इस वज्ञ को इन भाषाओ ंम पढ़: Urdu , Urdu , ही