Section 44(1) in The Orissa Self-Help Co-operatives Act, 2001
(1)Every Co-operative shall keep at its registered office, at least the following accounts, records and documents, namely :(a)an up-to-date copy of this Act;(b)objective of the Co-operative;(c)an up-to-date copy of its articles of association;(d)the minutes books;(e)account of all sums of money received and expended by the Cooperative and their respective purposes;(f)account of all purchases and sales of goods by the Co-operative;(g)account of the assets and liabilities of the Co-operative;(h)a list of members, their fulfilment of responsibilities over the previous financial year, their eligibility to exercise their rights for the current financial year updated within forty-five days of closure of the Co-operative's financial year; and(i)all such other accounts, records and documents as may be required by this Act or other laws and regulations.
