XII. MAINTENANCE OF
ACCOUNT BOOKS AND REGISTERS
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142
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The Society shall maintain the following books of accounts,
records and registers:
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(i)
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The Register of Members in
'I' form prescribed under Rule 32 of the MCS Rules 1961.
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(ii)
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The List of Members in 'J
form, prescribed under Rule 33 of the MCS Rules 1961.
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(iii)
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The Cash Book
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(iv)
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The General Ledger
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(v)
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The Personal Ledger
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(vi)
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The Property Register
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(vii)
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The Share Register
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(viii)
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The Sinking Fund Register
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(ix)
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The Audit Rectification Register in form, prescribed under
Rule 73 of the MCS Rules 1961.
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(x)
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The Investment Register
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(xi)
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The Nomination Register
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(xii)
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The Loan Register (If loan is raised).
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(xiii)
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The Mortgage Register (If the property is mortgaged)
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(xiv)
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The Minutes book for the meetings of the Committee of the
society.
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(xv)
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The Minute Book for the meetings of the general body of the
society.
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(xvi)
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Register of deposits made with the Local Authority, the
Electric Supply Company and any other Authorities.
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(xvii)
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The Register of Furniture, Fixtures and Office
Equipments.
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(xviii)
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The Register of Library Books.
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(xix)
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The Register of Allotment of Flats.
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(xx)
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Structural Audit Register (wherever applicable)
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143
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The Society shall maintain separate files for the following
items.
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(i)
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Applications for
membership.
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(ii)
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Application for associate
membership.
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(iii)
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Applications for nominal
membership.
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(iv)
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Letters of resignation of
membership including associate and nominal membership.
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(v)
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Applications for transfer of shares and/or interest in the
capital / property of the society.
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(vi)
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Cases of expulsion of
members.
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(vii)
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Nominations made by
members including revocations thereof.
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(viii)
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Separate file for
correspondence entered into with each member.
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(ix)
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Correspondence with
the Registering Authority.
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(x)
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Correspondence on property taxes including
Non-agricultural taxes.
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(xi)
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Correspondence on
water charges.
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(xii)
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Correspondence on
electric supply.
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(xiii)
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Correspondence about
conveyance of the property.
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(xiv)
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Agreements, Contract
deeds with papers connected thereto.
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(xv)
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Approved plans of
construction and correspondence thereon.
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(xvi)
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Application for
exchange of flats;
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(xvii)
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Correspondence about
allotment of flats.
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(xviii)
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Applications for
allotment of parking spaces and stilts.
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(xix)
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Vouchers, along with the
bills relating thereto arranged in order of entries in the cash book and the
journal.
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(xx)
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Counterfoils of challans for
credits of amounts into the bank, arranged in order of dates of credits.
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(xxi)
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Counterfoils of
cheques issued.
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(xxii)
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Counterfoils of share
certificates.
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(xxiii)
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Applications for
duplicate share certificate.
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(xxiv)
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Application for registration
of the society, the copy of the bye-laws and amendments thereto.
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(xxv)
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A certificate of
registration fully framed.
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(xxvi)
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Counterfoils of receipts of
carbon copies of receipts issued by the Society.
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(xxvii)
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Counterfoils of bills of
carbon copies of bills for the society's charges.
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(xxviii)
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Correspondence about loan
received and property of the society mortgaged.
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(xxix)
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Notices and agenda of the
meetings of the general body of the society.
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(xxx)
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Periodical statements of
accounts prepared by the society.
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(xxxi)
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Committee's annual reports on
the working of the society.
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(xxxii)
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Audit memos received from the
Statutory Auditors, with rectification reports thereon.
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(xxxiii)
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Audit reports received from
Internal Auditors, with rectification reports thereon.
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(xxxiv)
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Notice and agenda of the
meetings of the Committee.
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(xxxv)
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Papers pertaining to the
election to the Committee.
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(xxxvi)
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Complaint from members and
correspondence thereof.
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Note:
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The society shall also
maintain separate files relating to other subjects not expressly indicated
above.
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144
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Unless otherwise decided by
the Committee, it shall be the responsibility of the Secretary of the society
to maintain and keep up to date the account books, registers and other
records mentioned under the bye-laws Nos. 142 and 143.
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145
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The Secretary of the Society
or the paid employee, authorised by the Committee in that behalf, may retain
in his personal custody, at the close of every day, a sum, not exceeding
Rs.300 (Rupees three hundred only) for petty expenses. If due to avoidable
circumstances, the cash on hand has exceeded the above limit, the excess cash
shall be credited into the bank within the next 3 days by the Secretary or
any other person authorised by the Committee to keep cash on hand.
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146
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All payments in excess of
Rs.1500/- shall be made by means of crossed A/c payee's cheques.
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147
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(a)
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Within 45 days of the close
of every co-operative year, the Secretary of the society or any other person,
authorised by the committee in that behalf, shall finalise the accounts of
preceding co-operative year, prepare the Receipts and Payment Statement, the
Income and Expenditure Statement for the said year and the Balance sheet as
at the close of the said year in the forms prescribed under Rule 62(1) of the
MCS Rules 1961, along with the list of members, as at the close of the
preceding cooperative year, with amounts to their credit in the share
capital account and deposits, if any, the schedules of investments, the
debtors, the creditors, the furniture, the fixtures and the office equipments
etc.
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(b)
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In case it is not possible to
finalise the annual statements of Accounts within the period mentioned in the
bye-law No. 147(a), the extension of time shall be sought for under Rule 61
of the MCS Rules 1961 from the Registering Authority, by furnishing a copy of
the resolution of the Committee meeting, explaining the reasons for the
delay.
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148
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Every paid employee, holding
any office in the society and handling cash and /or securities of the
society, shall furnish such security as is provided under Rule 107B of the
MCS Rules 1961.
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