Government of Karnataka


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The department conducts audit of accounts of all Co-operative Societies registered under Karnataka State Co-operative societies Act 1959, in a free, fair and impartial manner without any fear or favour.

Every Co-operative society shall gets its accounts audited atleast once in each year by the Director of Co-operative Audit or by a person authorised by him under Sec. 63 of the said act. The department conducts audit of societies as per the annual audit programme as drawn up at the beginning of the year.

The department has set certain standards in the form of Audit instruction and Audit manual which would work as guide to auditors and also bring uniformity in audit while conducting the audit, the audit staff will examine the financial and administrative transactions and see that true and fair view of the financial position of the society is reflected in audit.

As per the MoU signed between the State Government and the Reserve Bank of India on 05-09-2005, the statutory audit of all Urban Co-operative Banks with deposits exceeding Rs.25.00 crores has to be conducted by Chartered Accountants appointed by the Director of Co-operative Audit in consultation with the Reserve Bank of India. Accordingly audit of 102 Urban Co-operative Banks has been conducted by the Chartered Accountants during the year 2010-11  


State Level (Bangalore)


Office of the Director of Co-operative Audit.


District Level  
(30 District Head Quarters)  

Office of the Deputy Director of Co-operative Audit.


Sub-Divisional Level  
(50 Taluk Centers having Sub-division as Head Quarters)  

Office of the Assistant Director of Co-operative Audit.


Taluk Level

(125 Taluk Head Quarters other than sub-divisional Head Quarters)

Office of the Senior Auditor of Co-operative Societies.


Facilities provided @  


The department provides the following services to members of Co-operative societies and the general public in matters relating to audit of accounts of Co-operative societies. 

1.      They may submit petitions with necessary details and copies of documents wherever needed, in matters relating to perfunctory audit of accounts and in cases where serious irregularities, frauds or misappropriation of funds, stocks and other property of the societies are not reported correctly or properly in the statutory audit reports. The department will immediately take action on the petition, if necessary the department will arrange for re-examination or re-verification of accounts and to incorporate the lapses in the next audit report

2.      Where there is a prima-facie case of fraud or misappropriation or embezzlement or fraud not detected or not properly examined by the auditor during the regular audit or misclassification of accounts or for any other valid reasons, the Government will order for re-audit to exhibit true financial position of the institution.  

3.      Abridged information regarding the status of audit, financial position, irregularities observed in the course of audit of major Co-operative Societies are available on the departmental website.



Public may obtain information from the competent authority under the Right to Information Act 2005, after paying the prescribed application fee and prescribed information fee for the information sought for. 



The Joint Director of Co-operative Audit (Investigation and verification cell) is the Public Grievances Officer. His office telephone number is 080-26507307

All the petitions and grievances can be addressed to:-

Office of the Director of Co-operative Audit,  
No. 17, Jayanivas, Shankarmutt Road,  
Basavanagudi,  Bangalore- 560 004.

           Fax  No.             @  91-080-26611030  
Telephone No.   @ 91-080-26610326,  91-080-26507307, 
6610372,  91-080-26610610. 

           E-mail Address :