Financial management refers to two vital activities like procurement and utilization of financial resources. To ensure a better financial performance in a fund operating organization is a sine-quo-non of its prudent financial management. The be-all and end-all of financial management is to get an appreciative and desirable financial result. The finance function in a Central Cooperative Bank is highly regulated in that the sources, forms and cost of borrowings by the bank are regulates and it is not altogether free in organizing its investment portfolio. While it borrows only from the State Cooperative Bank (SCB), it lends to societies as per the directives by RBI. DCCBs occupy a place of significance in the cooperative credit delivery system. They act as a spokesperson of the cooperative movement at district level. The success or otherwise of the cooperatives in a district level largely depends upon the efficiency of the functioning of DCCBs. Therefore, the financial management occupies an importance place as the functions of these institutions are also governed by the Banking Regulation Act. And also, funds management of the DCCBs is an important issue and their financial performance is to be studied with their impact on fund flow in DCCBs. Hence, an analytical study on Funds Flow Analysis of the District Central Cooperative Banks in Tirunelveli Region has been undertaken. The results of the study will help in identifying the lacuna if any in the financial performance of the DCCBs and to frame financial policies and programme to the benefit of the banks and the community. [ABSTRACT FROM AUTHOR]