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Types Of Records To Be Maintained Under Statutory Records Prescribed by Co-Operative Societies Act

Updated: Nov 10, 2021

List Of Statutory Records Prescribed by Co-Operative Societies Act and More
List Of Statutory Records Prescribed by Co-Operative Societies Act and More

Every Co-operative Housing Society is required to maintain statutory records prescribed under the Co-operative Societies Act and there are certain other records, like books of accounts, various registers, files, vouchers, other documents etc., are to be maintained for smooth running and proper management of the society for various purposes.

1) Nomination Register

(i) Seri al Number

(ii) Name of the Member making nomination

(iii) Date of nomination

(iv) Name/s of nominee/s & Address/es of the nominee/s

(v) Date of the Managing Committee Meeting in which the nomination was recorded

(vi) Date of any subsequent revocation of nomination

(vii) Remarks Note: – On revocation, entry of fresh nomination should be taken after the last entry in the register.

2) Share Register

(i) Serial Number

(ii) Date of allotment of share

(iii) Cash Book Folio No.

(iv) No. of Shares (Now for Individual-10 Shares & Statutory Body – 20 Shares)

(v) Value of Shares

(vi) Name of the Members to whom Shares Allotted

(vii) Date of transfer/refund

(viii) Cash Book Journal Folio No.

(ix) No. of Shares transferred or refunded

(x) Share Certificate Nos. transferred or refunded

(xi) Value of Shares transferred or refunded

(xii) Value of Shares transferred or refunded

(xiii) Name of the transferee or the person receiving refund

(xiv) Authority of transfer or refund

(xv) Remarks

3) “I” Form Register –

(as per Rules – 32 and 65 (I)) (Section 38 (I) of the Maharashtra Co-operative Societies act, 1960)

(i) Serial Number

(ii) Date of Admission

(iii) Date of payment of Entrance Fee

(iv) Full Name

(v) Address

(vi) Occupation

(vii) Age on the Date of Admission

(viii) Full Name and address of the person nominated by the Member under Section 30 (I)

(ix) Date of Nomination

(x) Date of Cessation of Membership

(xi) Reasons for Cessation

(xii) Remarks

4) “J“ Form Register – (as per Rule 33)

(i) Serial Number

(ii) Full Name of the Member

(iii) Address

(iv) Class of Member

5) Sinking Fund Register

(i) Serial Number

(ii) Name of the Member

(iii) No. of the Flat allotted

(iv) Value of the lat excluding value of land

(v) The amount of Monthly / Quarterly Contribution @ 0.25% of the Construction cost of the lat per year (as shown in col. 4) per annum

(vi) Date of Receipt of contribution to the Sinking Fund

(vii) Amount contributed

(viii) Remarks

6) Monthly Collection Register

(i) Flat Number

(ii) Area (carpet) Sq. ft.

(iii) Rateable Value

(iv) Member

(v) Transfer Details (Date and Transfer Premia received (`))

(vi) Vehicles (Car and Scooter / M. Bike)

(vii) Month (viii) Bill No.

(ix) Date of Bill

(x) Loan Installment

(xi) Interest on Loan

(xii) Sinking Fund

(xiii) Repairs Fund

(xiv) Municipal Taxes

(xv) Water Charges

(xvi) Electricity Charges

(xvii) Parking Charges

(xviii) Insurance Premium of Property

(xix) Service Charges

(xx) Interest on Arrears

(xxi) Total Dues

(xxii) Recoveries (Receipt No., Date and Amount Received)

(xxiii) Balance

7) “O” Form Register –

(as per Rule 73) (Rectification Report Under Section 82/87)

(i) Date of Audit

(ii) Number & Date of order under Sections 83-84

(iii) Period covered

(iv) Name & Designation of person carrying out audit, inquiry or inspection

(v) Serial number of the objection in the Audit memo or Report of the officer carrying out inquiry or inspection

(vi) Observations made by the Auditor or officer carrying out inquiry or inspection

(vii) Explanation of the Society and remarks regarding action taken by it to rectify the irregularities and implement the suggestions made by the Auditor or officer, carrying out inquiry or inspection

(viii) Number and Date of the resolution of the committee approving the report

(iv) Remarks

8) Investment Register

(i) Name of the Fund

(ii) Serial Number

(iii) Date of Investment

(iv) Details of Investment (Securities, Shares F.D. Receipts Nos.)

(v) Name of the Institution / Bank

(vi) Total Amount Invested

(vii) Rate of Dividend Interest

(viii) Dividend / Interest Received / Accrued Per Annum (Period & Amount)

(ix) Date of Realisation

(x) T.D.S. Details

(xi) Amount Realised

(xii) Remarks

9) Property Register

(I) Information about Property Name of the Society Address Registration No. and Date Municipal house no. Survey No. / Sub Div. No. Land Free / Lease Hold Annual Lease Rent Total Plot Area Constructed Area Total No. of Flats Garages Shops Land Cost Construction Cost Annual Non-Agriculture Assessment Particulars of Building Completion / Occupation Certificates (BCC / OC) Occupation Date Municipal Assessment Year Total Rateable Value Date of Conveyance Date and Signature of the Hon. Secretary & Chairman

(II) Other Details

(i) Name of Co-partner Member

(ii) Date of Possession

(iii) Distinguishing No. of tenement (Flat No. & Floor)

(iv) Description of tenement

(v) Area of tenement

(vi) Cost of the tenement (Land & Construction)

(vii) Annual Ground Rent

(viii) Date of Cessation of Membership

(ix) Signature Chairman / Hon. Secretary (x) Remarks (Reason of Cessation / Transfer to Sr. No. and Date)

10) Members list Register

(i) Serial Number

(ii) Flat Number

(iii) Name of the Members

(iv) Joint Member

(v) Associate Member

11) Stock / Dead Stock Register

(i) Serial Number

(ii) Date

(iii) Cash B.F.

(iv) Article with Particulars (Name, Qty., Rate, M. C. Resolution, Date)

(v) Voucher No.

(vi) Total Cost

(vii) Percentage of Depreciation

(viii) Particulars of Depreciation and Balance per Annum Year Amount of Depreciation Balance Signature of Chairman or Secretary Remarks

(ix) Signature of Chairman or Secretary

(x) Remarks

12) Books of accounts

(i) The Cash & Bank Book

(ii) The General Ledger

(iii) The Personal Ledger

(iv) Bill Register

(v) Vouchers for Payment

(vi) Monthly / Quarterly bills raised on the members for outgoings of the society.

(vii) Receipts of the collection of charges/transfer fees and other funds of the society.

(viii) Bank Statement / Pass Book

(ix) Statement of accounts as final Annual Accounts of the society are prepared at the end of every financial year

(x) Auditing records and Audit reports (Now the accounts are to be audited within six months of the close of the F.Y. and the auditor concern shall after obtaining written permission from registrar to file F.I.R. against fraud)

13) Other important records to be maintained

(i) Notices & Minutes Books of meetings for: a) Managing Committee b) Annual General Meeting c) Special General Body Meeting d) Grievance settlement and Redressal committee.

(ii) Approved Copy of Bye-Laws of the Society (iii) Maharashtra Co-operative Societies Act and Rules

(iv) Inward & Outward Register

(v) Structural Audit Records

(vi) Parking Register (Now parking space will be transferable right with the flat or to other eligible member of the society)

(vii) Annual Returns (To be filed with the authority designated by the state government)

(viii) Record of active and non-active members.

(ix) Income Tax Records & Returns

(x) TDS Records & Returns

(xi) Contract Register

(xii) Various Files.

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