Parliament Question: Independent evaluation of National Council for Cooperative Training (NCCT)

GOVERNMENT OF INDIA MINISTRY OF COOPERATION RAJYA SABHA STARRED QUESTION No. 395 ANSWERED ON 01st APRIL, 2026 Independent evaluation of National Council for Cooperative Training (NCCT) 395 Smt. Darshana Singh:

Will the Minister of COOPERATION be pleased to state:

(a) whether any independent evaluation of the National Council for Cooperative Training

(NCCT) has been conducted;

(b) if so, the details thereof and the steps taken by Government to develop competent human resources for the new cooperative movement in the country;

(c) whether activities of the NCCT undergo financial audit; and

(d) if so, the details thereof along with the details of the audit paragraphs still pending for action? ANSWER THE MINISTER OF COOPERATION (SHRI AMIT SHAH)

(a) to (d): A statement is laid on the Table of the House.STATEMENT REFERRED TO IN REPLY TO PARTS (A) TO (D) IN RESPECT OF RAJYA SABHA STARRED QUESTION NO. 395 FOR REPLY ON 01ST APRIL, 2026 ASKED BY SMT. DARSHANA SINGH REGARDING INDEPENDENT EVALUATION OF NATIONAL COUNCIL FOR COOPERATIVE TRAINING (NCCT)

(a) and (b) A Gap analysis study for understanding of the functional competence of NCCT and its units was done by the Institute of Rural Management Anand (IRMA) during August’2022. IRMA in its report recommended for strengthening the infrastructure of NCCT and its units and to fill the vacant position of faculty as per sanctioned strength, digitization of the infrastructure and improvisation of HR policies among others.

Accordingly, several key measures have been undertaken develop a competent human resource base for the new cooperative movement. A comprehensive assessment of faculty requirements across NCCT Institutes was carried out to determine the optimal number and profile of faculty needed and accordingly 43 contract faculties were recruited thereafter in the institutes of NCCT.

Further, towards improvisation of HR policies, the Service Recruitment & Promotional (SR&P) Rules have been revised in the year 2025-26 to enhance eligibility criteria and educational qualifications in line with emerging sectoral requirements. In addition, concerted efforts have been made to fill up key positions, including faculty posts, Directors of Institutes, and other critical administrative roles, thereby strengthening Institutional capacity and ensuring effective delivery of training and capacity building programmes in the cooperative sector.

As regards, the infrastructure improvement, Rs.30 crore was sanctioned to VAMNICOM, Pune under capital grants and the approval was granted to institutes to utilize their Training Development Fund to the tune of Rs.18 crore to improve their basic infrastructure. In addition, for digitization of the administrative process, e-office has been implemented across NCCT and its units.

Furthermore, following steps, among others, have been taken by the Government to develop competent human resources for the new cooperative movement, which are as under: i) In addition to the regular programmes, NCCT conducted 1,415 Cooperative Awareness Programmes for members of Primary Agriculture Credit Societies (PACS) and 1,22,443 participants participated in the programme during the year 2024-25 and 1,872 Cooperative awareness programmes and trained 1,62,800 participants in 2025-26 (upto Feb, 2026). The objective of these programs is to bring awareness among members, Board of Directors (BoDs) and employees of primary cooperatives about government schemes and initiatives taken by the Ministry of Cooperation.ii) Capacity Building Training Programmes for the PACS , onboarded on the Common Services Centres (CSC) portal, was conducted during 2024-25. Thorough 648 programmes across the 562 districts, a total of 30,210 PACS Secretaries were trained.

iii) To support the effective functioning and long-term sustainability of Multi-Purpose Cooperative Societies (MPCS), a structured Capacity Building Module has been developed. The module offers clear guidance on governance, operations, and diversification. In total 241 training programmes were conducted and trained 10,975 participants in different districts across the country for empowerment of 2,502 MPCS since June,2025 – February, 2026.

iv) To strengthen the cooperative movement in the country through the promotion of the cooperative-based economic model and the creation of an appropriate institutional framework, the Ministry of Cooperation, has established a national-level university in the cooperative sector, namely, “Tribhuvan” Sahkari University (TSU), by converting the Institute of Rural Management Anand (IRMA) w.e.f. 6th April 2025.

(c) and (d) Yes Sir, financial audits viz. Comptroller and Auditor General of India (CAG), statutory, internal and other audits are conducted periodically on various activities of NCCT.

Details of the audit paras are at Annexure-A. *****Status - Action Taken on Audit Paras (Annexure- A) S.No. Observations Action Taken

1. Accrual Concept The accrual concept has not been fully adopted Necessary directions have been issued to all by some training units. the Institutes to adopt Accrual Accounting Concept fully w.e.f. Financial Year 2025–26.

2. Capital Fund vs Fixed Assets During the review of the financial statements, Directions have been issued to all Institutes to it has been observed some of the units that the undertake a comprehensive reconciliation of Capital Fund balance should ordinarily the Capital Fund with the net book value of correspond to the net book value of Fixed Fixed Assets. This should include:

Assets, particularly in cases where capital 1. Verifying that all fixed assets have assets are created out of internal resources or been accurately recorded and grant funds. However, the closing balance of capitalized in the asset register.

the Capital Fund, as per the books of accounts, 2. Ensuring that depreciation has been does not align with the closing balance of correctly calculated and reflected in the Fixed Assets. accounts.

3. Making necessary adjustments in the Capital Fund for asset additions, grant utilization, or disposals.

Institutes have been directed to complete the reconciliation up to 31.03.2026 and ensure that the closing balance of the Capital Fund aligns with the closing balance of Fixed Assets.

3. Earmarked Fund vs Investments Training units have maintained earmarked Directions have been issued to the institutes to funds, consisting of "Building Fund" and maintain Earmarked Funds, including the "Training and Development Fund" for meeting Building Fund and Training Development specific expenditure as per utilization Fund, with their respective investments up to guidelines. Uniformity should be maintained by 31.03.2026, and submit the details to NCCT training units between the aforesaid funds and H.O.

their respective investments.

4. Fixed Assets Register The training units have verified fixed assets The training units have been directed to update during the year, however the variations between Fixed Assets Register. They have been book records and physical assets could not be directed to furnish Physical Verification ascertained for the want of proper maintenance Report of Fixed Assets upto 31.03.2026 to of fixed assets register. NCCT H.O.5. GST/TDS Matter We found that the despite of hired the services The institutes have already taken the necessary of Professional/Chartered Accountants by all actions to resolve GST and TDS matters.

training units for task of GST and TDS, some Currently, no GST or TDS issues remain deficiencies observed in the compliance of pending, ensuring avoidance of future GST/TDS/Income Tax. It was also observed for litigation.

such new emerged GST compliances on various services, NCCT took the responsibility & address the issues of GST/TDS in due manner at HO level to ensure the compliances of GST law and Income Tax Act to avoid any litigation in future.

6. Bank Reconciliation Statements Bank reconciliation statement must be prepared Directions have been issued to all institutes in by training unit for every month of every bank this regard, and now all the Institutes are doing and it should be presented during audit. BRS on regular basis.

7. Receivables/Payables During the audit several Receivable and Payable Directions have been issued to all institutes to was noticed in the books of training units which reconcile and confirm sundry receivables and is carried from the previous years and the same payables balances. A report in this regard has should be reconciled and subject to been sought from the Institutes.

confirmations of such balances.