Co-operation Department consists of two Directorates viz. Co-operation Directorate and Co-operative Audit Directorate and four parastatals viz. West Bengal Co-operative Tribunal, West Bengal Co-operative Registration Council, West Bengal Co-operative Election Commission and West Bengal Co-operative Service Commission.
The Directorates function under the control of the Co-operation Department to implement the policy decisions of the Department aimed at strengthening of the Co-operative Movement. The Co-operation Directorate with its sub-offices at Zone and Range level is responsible for development of co-operative societies while the Co-operative Audit Directorate with its sub-offices at Range level conducts audit of the co-operative societies.
The parastatals are statutory bodies constituted in terms of the provisions of the WBCS Act and Rules and they function independently without any control of the Co-operation Department. Financial assistance is provided to the parastatals through the Co-operation Department to meet the establishment expenses and infrastructure development.