Marcellinus Andreas 1      
    M R.  M A R C E L L I N U S  A N D R E A S


The Co-Operative Audit Division is responsible for managing accounting and auditing cooperatives. The duties and responsibilities this is located under the regulatory requirements.

The objectives are :

Establish uniform accounting system and proper and efficient financial management for cooperatives.
Ensure implementation of effective auditing process and update on the accounts of the cooperative.
Ensure that the views of the Co-Operative Commission of Malaysia on the audited accounts provided for the inclusion in the general meeting of the cooperative.


The function are :
  1. Advises The Commission;
  2. Carry out statutory audit (by MGS State);
  3. Conduct investigations;
  4. Processing of the payment of a maximum of 10% (power Director approval CERTIFICATE in State, subject to conditions and follows) :
    •             ● Number of cooperative business cycles not exceeding RM300, 000.00;
    •             ● Payment of dividends not exceeding 20%; and
    •             ● The total amount of dividends not exceeding RM50, 000.00. (Excluded the cooperative school).
  5. Processing costs honorarium (amount RM30, 000.00 and below are approved by the Registrar of Cooperative State while more than RM30, 000 amount approved by the Executive Chairman of SKM);
  6. Give approval to the individuals qualified for the audited accounts of the cooperative;
  7. Manage and monitor the Audit Commission revenue collection Fees;
  8. Manage The Cooperative Education Trust Fund;
  9. Manage The Cooperative Development Trust Fund;
  10. Manage Account Pelikuidasian account and Fund Center Cooperatives;

To achieve these objectives, some services have been implemented as follows:-

    ● Advises the Commission on account of the cooperative;
    ● Removing the Guide Audit and accounts;
    ● Provide approval of the audited accounts of the cooperative to the external auditor;
    ● Carry out the audit of the accounts of the cooperative.