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GOVERNMENT OF INDIA
MINISTRY OF COOPERATION
RAJYA SABHA
UNSTARRED QUESTION No. 484
TO BE ANSWERED ON 04.02.2026
Audits of Primary Agricultural Credit Societies
484. Shri P. Wilson:
Will the Minister of Cooperation be pleased to state:
(a) the total number of Primary Agricultural Credit Societies (PACS) in the country, State-wise,
particularly in the State of Tamil Nadu, along with the number of PACS whose statutory
audits have been completed during the last five financial years, year-wise;
(b) the number of PACS where audits are pending or long-pending beyond the prescribed time-
limit, State-wise and the reasons for such delay including shortage of auditors, lack of
trained personnel or non-completion of computerization; and
(c) whether it is a fact that a substantial number of PACS are still not undergoing on-system or
digital audits despite being covered under the PACS Computerization Scheme?
ANSWER
THE MINISTER OF COOPERATION
(SHRI AMIT SHAH)
(a) As per the National Cooperative Database (NCD), there are a total of 1,11,539 Primary
Agriculture Credit Societies (PACS) across the country, including State of Tamil Nadu. The
State-wise total number of PACS is enclosed as Annexure-1.
Further, the PACS computerization project, with a total financial outlay of ₹2,925.39 crore,
aims to bring all functional PACS onto a common ERP-based national software. As the project
was started in the year 2022, and hence the on-system audit data is available from 2024. As on
date, under the computerization of PACS project, out of 79,630 sanctioned PACS, 61,478
PACS have been onboarded on common ERP software and
44,860 PACS have completed on-system audit across the country. The State-wise status is
enclosed as Annexure-2. For the state of Tamil Nadu total On-System audit completed is in
529 PACS (In FY-2023-24: 18 PACS and in FY 2024-25: 511 PACS).
(b) & (c) The State-wise status is enclosed as Annexure-2. On-System audit depends on
the completion of statutory audit of previous year which is in the purview of State
Governments.
******Annexure-1
State-wise total number of PACS
S.No State Name Total no. of PACS
1 Andaman and Nicobar Islands 47
2 Andhra Pradesh 2,062
3 Arunachal Pradesh 165
4 Assam 2,041
5 Bihar 8,499
6 Chandigarh 17
7 Chhattisgarh 2,525
8 Delhi 0
9 Goa 159
10 Gujarat 11,012
11 Haryana 818
12 Himachal Pradesh 2,307
13 Jammu and Kashmir 809
14 Jharkhand 4,459
15 Karnataka 6,330
16 Kerala 1,709
17 Ladakh 163
18 Lakshadweep 0
19 Madhya Pradesh 5,207
20 Maharashtra 21,255
21 Manipur 356
22 Meghalaya 817
23 Mizoram 163
24 Nagaland 1,405
25 Odisha 4,262
26 Puducherry 61
27 Punjab 3,953
28 Rajasthan 9,008
29 Sikkim 201
30 Tamil Nadu 4,533
31 Telangana 909
32 The Dadra and Nagar Haveli and Daman and Diu 19
33 Tripura 560
34 Uttar Pradesh 8,661
35 Uttarakhand 1,294
36 West Bengal 5,753
Total 1,11,539
Soruce: NCD portal as of 20.01.2026.Annexure-2
State-wise status of Computerization of PACS Project
Total
Total amount
Sr. Sanctioned ERP ERP Day End Audit released
No State/UTs PACS Onboarded Go Live Completed Completed in Cr.
1 Maharashtra 12178 12028 12011 12000 11949 130.73
2 Bihar 4495 4478 4475 4471 4364 51.76
3 Gujarat 6216 5705 5575 5458 4724 93.97
4 Andhra Pradesh 2037 2021 2021 2017 2016 37.41
5 Chhattisgarh 2028 2028 2028 2028 1975 28.35
6 Rajasthan 8525 6157 6153 5860 3828 84.83
7 Jharkhand 2797 1479 1491 1461 1378 34.30
8 Punjab 3482 3172 2760 2385 786 32.94
9 Madhya Pradesh 5455 4532 4524 4530 4492 66.43
10 J&K 708 537 537 537 537 10.37
11 Himachal Pradesh 1885 1376 1234 1210 608 28.25
12 Haryana 710 624 580 568 454 8.79
13 Uttar Pradesh 6257 3061 3052 2922 2110 67.10
14 Karnataka 5894 4337 3690 3606 3252 67.83
15 Assam 850 577 576 569 566 17.02
16 Tripura 475 267 247 262 197 8.21
17 Sikkim 131 107 107 107 105 3.28
18 Goa 86 51 46 41 37 1.19
19 Puducherry 45 45 45 45 30 0.67
20 ANI 46 46 46 46 46 0.69
21 Mizoram 99 25 25 25 24 1.27
22 Ladakh 10 10 10 10 10 0.12
23 Nagaland 231 102 67 53 17 4.43
24 DNH & DD 9 4 4 4 4 0.12
25 Arunachal Pradesh 139 13 13 13 13 1.22
26 Uttarakhand 1216 669 668 589 469 5.69
27 Manipur 308 199 195 196 128 3.14
28 Meghalaya 330 11 9 10 4 2.34
29 Tamil Nadu 4561 4509 4508 4509 529 51.73
30 West Bengal 4187 3308 3145 2874 208 45.79
31 Odisha 4240 0 0 0 0 18.07
Total 79630 61478 59842 58406 44860 908.06
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