Asked in the Lok Sabha about co-operative societies lying dormant or making losses through financial irregularities and late audits, the Ministry of Cooperation gave figures from the National Cooperative Database, its register of 8.53 lakh societies with about 32 crore members.
Of those, 6.63 lakh are functional, 1.41 lakh are not, and 49,177 are being liquidated. Of the 6,62,812 functional societies in the state table, 5,94,791 have been audited and 68,020, 10.3%, have not.
Where audits lag
In Jammu and Kashmir 5,138 of 9,132 functional societies, 56.3%, have not been audited. Among states and union territories with at least 5,000 societies, the next are Odisha (39.7%), Assam (36.6%), Uttar Pradesh (32.2%), West Bengal (26.3%) and Manipur (25.1%).
Maharashtra has the most societies not audited, 8,446, but it also has by far the most societies, 2,19,775, so its share is 3.8%. Among the larger states the lowest share is Kerala’s, 3.2%.
Source: Ministry of Cooperation, answer to Lok Sabha Unstarred Question 3806, 11 August 2026, Annexure 1 (National Cooperative Database).
The count the ministry does not keep
The question asked for the societies in which audits found irregularities, state by state, and the action taken. The answer gives neither. The details, it says, “are maintained by respective State / UTs.” The database that can say whether each functional society has been audited does not, on this answer, say what any audit found.
The one related count the ministry does give is for the societies it regulates directly: 115 multi-state co-operative societies are under liquidation, most in Rajasthan (26), Maharashtra (23) and Delhi (16).
Adds up
Each column sums exactly to its printed total. One row does not add up across: Odisha shows 8,063 functional societies but 4,864 audited and 3,198 not audited, which make 8,062. The printed total row carries the same difference of one.
Got it right
89.7% of functional societies have been audited, and the ministry can now say so state by state because the National Cooperative Database exists at all. The answer also lists the reforms meant to raise the rate: the Multi-State Co-operative Societies Act amended in 2023, a rehabilitation fund for sick multi-state societies, computerisation of primary agricultural credit societies on a common software, and rural co-operative banks brought under the RBI’s Integrated Ombudsman Scheme.
Every state and union territory
| State / UT | Functional | Audited | Not audited | Share not audited | Multi-state societies in liquidation |
|---|---|---|---|---|---|
| Lakshadweep | 53 | 22 | 31 | 58.5% | – |
| Jammu and Kashmir | 9,132 | 3,994 | 5,138 | 56.3% | – |
| Dadra and Nagar Haveli and Daman and Diu | 379 | 170 | 209 | 55.1% | 1 |
| Arunachal Pradesh | 1,034 | 542 | 492 | 47.6% | – |
| Uttarakhand | 4,450 | 2,599 | 1,851 | 41.6% | – |
| Odisha | 8,063 | 4,864 | 3,198 | 39.7% | 12 |
| Assam | 8,071 | 5,114 | 2,957 | 36.6% | – |
| Uttar Pradesh | 22,888 | 15,528 | 7,360 | 32.2% | 14 |
| Sikkim | 1,398 | 1,012 | 386 | 27.6% | – |
| West Bengal | 23,028 | 16,977 | 6,051 | 26.3% | 6 |
| Manipur | 5,330 | 3,992 | 1,338 | 25.1% | – |
| Nagaland | 1,943 | 1,491 | 452 | 23.3% | – |
| Tripura | 2,237 | 1,744 | 493 | 22.0% | – |
| Meghalaya | 3,100 | 2,439 | 661 | 21.3% | – |
| Goa | 3,165 | 2,506 | 659 | 20.8% | 1 |
| Haryana | 15,447 | 13,228 | 2,219 | 14.4% | – |
| Rajasthan | 27,172 | 23,497 | 3,675 | 13.5% | 26 |
| Jharkhand | 8,144 | 7,220 | 924 | 11.3% | 1 |
| Chhattisgarh | 10,380 | 9,261 | 1,119 | 10.8% | – |
| Bihar | 22,243 | 19,896 | 2,347 | 10.6% | 1 |
| Gujarat | 79,823 | 73,340 | 6,483 | 8.1% | 4 |
| Tamil Nadu | 21,090 | 19,384 | 1,706 | 8.1% | 3 |
| Punjab | 12,666 | 11,715 | 951 | 7.5% | 1 |
| Telangana | 46,672 | 43,478 | 3,194 | 6.8% | 2 |
| Karnataka | 40,440 | 37,732 | 2,708 | 6.7% | 1 |
| Himachal Pradesh | 5,055 | 4,725 | 330 | 6.5% | – |
| Chandigarh | 195 | 183 | 12 | 6.2% | 1 |
| Madhya Pradesh | 27,041 | 25,479 | 1,562 | 5.8% | – |
| Ladakh | 166 | 158 | 8 | 4.8% | – |
| Andaman and Nicobar Islands | 1,217 | 1,160 | 57 | 4.7% | – |
| Maharashtra | 2,19,775 | 2,11,329 | 8,446 | 3.8% | 23 |
| Andhra Pradesh | 12,408 | 11,970 | 438 | 3.5% | 2 |
| Kerala | 15,106 | 14,624 | 482 | 3.2% | – |
| Mizoram | 1,274 | 1,237 | 37 | 2.9% | – |
| Delhi | 1,827 | 1,782 | 45 | 2.5% | 16 |
| Puducherry | 400 | 399 | 1 | 0.3% | – |
| India (printed total) | 6,62,812 | 5,94,791 | 68,020 | 10.3% | 115 |
How we did this
- Source: the Ministry of Cooperation’s answer to Lok Sabha Unstarred Question 3806, answered on 11 August 2026, Annexure 1 (National Cooperative Database, as on 15 July 2026) and Annexure 2.
- Adds up: every column sums exactly to its printed total; across the row, Odisha and the total row are out by one society.
- The national counts of all societies (functional, non-functional, under liquidation) are from the answer’s text, which rounds them to lakh.
- Download the data: cooperative-societies-audit-status-2026-07-15.csv. Our method and labels are on the Data Audit method page.
Questions
Does a society that has not been audited have irregularities?
Not necessarily. An audit is how irregularities are found; a society not audited is one whose accounts have not been checked, not one found at fault. The answer does not say how long each has gone without an audit.
Who keeps the count of irregularities in co-operative societies?
The states. Asked how many audited societies had irregularities and what action was taken, the Ministry of Cooperation said the details of societies lying dormant due to financial irregularities, weak management and lack of timely audits are maintained by the respective States and UTs.
What happens to a multi-state co-operative society with irregularities?
Under the Multi-State Co-operative Societies Act, 2002, winding-up proceedings are started under section 86, a liquidator is appointed under section 89 to liquidate the society's assets, and payment to investors and members is made under section 90, the ministry said. 115 such societies are under liquidation.
What is the National Cooperative Database?
The ministry's digital repository of 8.53 lakh co-operative societies with about 32 crore members. The state figures here are from it, as on 15 July 2026.
Where does the data come from?
From the Ministry of Cooperation's answer to Lok Sabha Unstarred Question 3806, answered on 11 August 2026, Annexures 1 and 2.
Corrections
No corrections so far. If any figure here is wrong, send the correcting document to editor@oquilia.com and we will correct it and record the change on this page.