Section 100: Annual Report to be submitted

1) The Registrar shall, within three months from the date of completion of a fiscal year, submit to the Ministry an annual report relating to an inspection of Cooperative Organisations and submit the inspection report relating to Cooperative Bank to the Nepal Rastra Bank as well.

2) The office shall, within one month from the date of completion of a fiscal year, submit to the Registrar the annual report of the Organisation or Association within its business area.

3) The report referred to in sub-sections (1) and (2) shall include the following particulars:

(a) Details of Cooperative Organisations in operation,

(b) Number of the Cooperative Organisations monitored and details of financial transactions,

(c) Status of compliance of cooperative principles and of this Act and the Rules, bylaws and internal procedures framed under this Act in the Cooperative Organisations,

(d) Conditions of services and benefits being received by the members of the Cooperative Organisations,

(e) Participation ratio level of members in activities of the Cooperative Organisations,

(f) Details on the economic activities and financial condition of the Cooperative Organisations as prescribed,

(g) Condition of internal control in the Cooperative Organisations,

(h) Condition of good governance and accountability in Cooperative Organisations,

(i) Details of funds in the Cooperative Organisations,

(j) Necessary matters to be helpful in the policymaking of cooperatives,

(k) Details as to registration, liquidation and dissolution of the cooperative organisation,

(l) Details of transactions made, and businesses, industries or projects run by the Organisation or Association pursuant to Section 21,

(m) Other details as prescribed.