Planning & Development Under the provisions of OCS Act, 1962 and OCS Rules 1965, the Directorate of Cooperative Audit is responsible for causing audit of 13090 cooperative societies registered under OCS Act, 1962 and functioning under the administrative control of different Government Departments and Directorates like Cooperation , Textiles & Handlooms, Industry, Fisheries and AH & VS. For the first time in the State, yardstick for audit was prescribed in 2002-2003 and on the basis of this yardstick annual audit programme for all auditors covering 100% societies where records are available for audit drawn up since 2003-2004. The result may be seen from the table below.