Marie Michael Library


Account supervisory committee in savings and credit organizations: guidelines for promoters


In formally registered savings and credit organizations in Nepal, the Cooperative Societies Act stipulates that every co-operative should have an Accounts Supervisory Committee which is mandated to monitor the financial performance of the society, on behalf of the members. However, this Committee is rarely found in the vast majority of SCOs which are unregistered, and even in registered societies, the Committee is usually inactive or ineffective. This manual attempts to address this issue by providing simple explanations of the roles and responsibilities of the Committee, as well as guidelines and formats for their activities.

File No



Canadian Centre for International Studies and Cooperation (CECI)


Cooperative banking, Accounting



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