You are viewing the translated version of लेखापरीक्षण प्रतिवेदन तयार गर्नु पर्ने.
Section 113
Audit report should be prepared
: Within six months from the date of commencement of work, the management committee should conduct an audit of such troubled organization or association and prepare a report on it and make it public.
Cooperatives Act, 2048(1992)
Preamble - 0
Chapter - 2
Section 3: Organization formation Section 4: Formation of District Subject Cooperative Association Section 5: Formation of District Co-operative Union Section 6: Formation of Provincial Thematic Cooperative Association Section 7: Formation of Provincial Cooperative Association Section 8: Formation of Central Thematic Cooperative Association Section 9: Formation of specialized cooperative association Section 10: Formation of the National Cooperative FederationSection 11: Unable to form association Section 12: Formation of cooperative banks Section 13: Not to operate cooperative society without registration Section 14: Application for registrationSection 15: To be registeredSection 16: Who can refuse to registerSection 17: Co-operative society to be an organized body Section 18: Scope of work of cooperative organization Section 19: Scope of Union and Co-operative Banks Section 20: Can be classified on the thematic basis Section 20A: बचत तथा क्रणको मुख्य कारोबार गर्ने सहकारी संस्थाको बर्गीकरण:Section 21: Able to conduct business, business, industry or project Section 22: Limitation of liability Section 23: Values, beliefs and principles of cooperatives must be followed
Chapter - 6
Section 36: General MeetingSection 37: Tasks, Duties and Powers of the Preliminary General Meeting Section 38: Functions, Duties and Powers of the Annual General Meeting Section 39: Meeting of the General Assembly Section 40: Who can instruct to convene a special general meetingSection 41: Board of DirectorsSection 42: Election of Committees Section 43: Functions, Duties and Powers of the Committee Section 44: Non-continuance in the position of director Section 45: Can remove the director from officeSection 46: Not to be involved in the decision-making process involving private interest Section 47: Dissolution of the CommitteeSection 48: Formation of Accounting Supervision CommitteeSection 49: Work, Duties and Powers of the Accounting Supervision Committee
Chapter - 8
Section 53: Capital Section 54: Functions of Co-operative Banks Section 55: Restriction on lending Section 56: Dividend should not be distributed Section 57: Not to purchase goods for commercial purposes Section 58: Accounts and records Section 59: Nepal Rastra Bank can take over the managementSection 60: Cancellation of registrationSection 61: Confidentiality must be kept Section 62: Must maintain liquid assets
Chapter - 14
Chapter - 17
Section 95: Inspecting and checking accounts Section 96: Who can investigateSection 97: Special provisions related to inspection and monitoring of organizations or associations dealing in savings and loans Section 98: Inspection and Monitoring by the MinistrySection 99: The association should inspect and monitor Section 100: Annual report to be submitted Section 101: Cooperative Savings and Credit Protection FundSection 102: Able to operate mutual protection service Section 103: Stabilization Fund
Chapter - 17A
दफा 103A: प्राधिकरणको स्थापनादफा 103B: प्राधिकरण स्वशासित र सङ्गठित संस्था हुनेःदफा 103C: प्राधिकरणको गठनःदफा 103D: अयोग्यतादफा 103E: प्राधिकरणको अध्यक्ष र विज्ञ सदस्यको नियुक्ति:दफा 103F: प्राधिकरणको अध्यक्ष र सदस्यको पद रिक्त हुनेःदफा 103G: प्राधिकरणको बैठकःदफा 103H: प्राधिकरणको काम, कर्तव्य र अधिकारःदफा 103I: प्राधिकरणको अध्यक्षको काम, कर्तव्य र अधिकारःदफा 103J: प्राधिकरणको सदस्यको कार्य विभाजनःदफा 103K: प्राधिकरणको अध्यक्ष तथा विज्ञ सदस्यको सेवा, शर्त तथा सुबिधाः दफा 103L: शपथ लिनु पर्नेःदफा 103M: प्राधिकरणको कोष: दफा 103N: प्राधिकरणको कोषको लेखापरीक्षण:दफा 103O: नियमनकारी अवसर -रेगुलेटरी अपरच्यूनिटी) को दुरूपयोग गर्न नहुनेदफा 103P: पेशागत आचरण पालना गर्नु पर्ने: दफा 103Q: कर्मचारी सम्बन्धी व्यवस्था
Chapter - 18
Section 104: An institution or association can be declared as problematic Section 105: Establishment of Management CommitteeSection 106: Work, Duties and Rights of the Management Committee Section 106A: विज्ञ टोली गठन गर्न सक्नेःSection 107: Preparation of schedule Section 108: Provisions related to payment of obligations Section 108A: बचत रकम फिर्ता सम्बन्धी विशेष व्यवस्थाःSection 109: Can delegate authority Section 110: Expenditure from the assets of the organization or association Section 111: Rights will be automatically suspended Section 112: Notice to submit claims Section 112A: दाबी पेस गर्नु पर्नेःSection 113: Audit report should be prepared Section 114: Can perform remedial actions Section 115: The management committee can send in writing Section 116: Can recommend Section 117: Report to be submitted Section 118: Service conditions of the chairman and members of the management committee Section 119: Who can request assistance Section 120: Can take expert services Section 121: Provisions related to management committee staff Section 121: Provisions related to management committee staff
Chapter - 19
Section 122: Offense deemed to have been committed Section 123: Defense of work done in good faith Section 124: Punishment Section 125: PenaltySection 126: Withholding Section 127: Double Penalty Section 128: Punishment by Nepal Rastra Bank Section 129: Can send in writing for investigation Section 130: Government of Nepal shall be the plaintiff Section 131: Case Hearing OfficerSection 131A: मिलापत्र हुन सक्नेःSection 132: Limitation of making a complaint Section 133: Who can appeal Section 134: Collection to be made
Chapter - 20
Section 135: Special provisions related to the operation of organizations Section 135A: बचत रकम फिर्ता गर्न समिति गठन गर्न सकिनेSection 136: Exercise of Voting Rights Section 137: Able to conduct social testsSection 138: Cooperative EducationSection 139: Don't give financial support Section 140: Inter-cooperative transactions can be conducted Section 141: Provisions related to taxation Section 142: Not to grant contract Section 143: Dispute resolution Section 144: Can be encouraged Section 145: Departmental action will be taken Section 146: Charges like government dues Section 147: Non-applicability of existing Acts relating to companies Section 148: There should be no hindrance to take action according to the prevailing lawSection 149: Power to make rules Section 150: Interim Provisions Section 150A: Section 151: Standards, guidelines or procedures that can be implementedSection 152: Repeal and rescue