Regulations on Supervision and Inspection Performed by the Board of Supervisors in Cooperatives Article 6
This English translation was last updated on 2003-04-08, but the Chinese text was amended on 2016-09-29. Later amendments may not be reflected in the translation — please refer to the Chinese text.
The following matters shall be inspected:1. General affairs, accounting, organization, and management.2. Observance of laws and decrees.3. Observance of the constitution and related regulations. 4. Implementation of resolutions of the member's congress or representative's congress, cooperative affairs meeting, the board of directors, the board of supervisors, and other meetings.5. Collation and storage of the roll list of members, archives, and accounting books.6. Implementation of business plans and review of operating methods.7. Incomes.8. Expenditures.9. Receiving & paying and management of cash, deposits, and various floating assets.10. Acquisition, disposal, and safekeeping of fixed assets.11. Management and use of properties.12. Auditing of budgets and final settlement.The final settlement referred to in Subparagraph 12 of the above paragraph shall be audited according to the Regulations on Examination of the Accounting Books of Cooperatives.