原住民合作社輔導考核及獎勵辦法

1These Regulations are enacted pursuant to Paragraph Two of Article 7 and Paragraph Two of Article 9 of the Act Ensuring

2Indigenous People's Right to Work (hereinafter referred to as "the Act").

1In these Regulations, the competent authority in charge of cooperatives refers to the Ministry of the Interior at the central level,

2or the municipal or county (city) government at the municipal or county (city) level; the competent authority in charge of

3indigenous peoples' affairs refers to the Council of Indigenous Peoples at the central level, or the municipal or

4country (city) government at the municipal or county (city) level, and the competent authority in charge of specific business

5refer to the competent authority regulating the business operated by indigenous cooperatives.

1To assist the indigenous peoples under the jurisdiction to establish cooperatives, the competent authority in charge of

2indigenous peoples' affairs may consider the clustering of the indigenous peoples, the categories of business of the cooperatives

3and their professional abilities and negotiate with the competent authority in charge of cooperatives to provide assistance in

4preparation of such cooperatives as well as other necessary assistance.

1To provide assistance in preparation for establishing indigenous people’s cooperatives, the competent authority in charge of

2cooperatives shall follow the procedure below:

31.Investigation and analysis: to investigate the objective and subjective environmental factors regarding theestablishment of

4cooperatives, and analyze the possibility of establishment.

52.Education and propaganda on cooperation: to perform propaganda and education on cooperation over the initiatorsand the

6predetermined cooperative members, so as to strengthen their belief of cooperation.

73.Assistance in establishment: to assist the initiators to conduct preparatory work, registration of establishment andother related

8work.

1The members of indigenous people’s cooperatives shall be limited to those who live in the organizational area and meet the

2qualification requirements prescribed in the institution of the cooperatives, and can participate in the joint operating of business.

1Indigenous people’s cooperatives shall, in accordance with the provisions of cooperatives laws and regulations, call meetings

2and compile the following report forms, and submit them to the competent authority in charge of cooperatives for auditing or

3for reference, and report them to the competent authority in charge of indigenous peoples' affairs and the competent authority in

4charge of specific business for reference:

51.Monthly operating revenue report.

62.Annual business report: including statement of assets and liabilities, statement of profit and loss, inventory ofproperties, and

7statement of surplus appropriation.

1The training and visiting activities held for the appointed and employed personnel as well as the members of indigenous

2people’s cooperatives shall be conducted by the competent authority in charge of cooperatives, the competent authority in

3charge of indigenous peoples' affairs, and the competent authority in charge of specific business, or by other government

4agencies (institutions), associations, or schools commissioned by the aforesaid authorities.

1The competent authority in charge of cooperatives, the competent authority in charge of indigenous peoples' affairs and the

2competent authority in charge of specific business may, depending on the actual requirements, take proper rewarding measures

3to enrich the operating equipment of the indigenous people’s cooperatives and to improve their abilities of business

4development.

1The Indigenous People’s Cooperatives Assistance Group (hereinafter "Assistance Group" for short) referred to in Article 10

2of the Act shall be composed of the representatives from the competent authority in charge of cooperatives, the competent

3authority in charge of indigenous peoples' affairs and the competent authority in charge of specific business, and the

4representative of the competent authority in charge of cooperatives shall act as the convener of the Assistance Group.

1The Assistance Group may audit the indigenous people’s cooperatives according to the actual requirements. The scope of

2auditing shall be limited to the current year in principle, but may be determined by the Assistance Group where necessary,

3The Assistance Group shall compile an auditing report according to the result of auditing, and bring forward specific

4improvement suggestions for the indigenous people’s cooperatives with imperfect performance to make improvement.

5The Assistance Group may commission individuals or associations with professional accounting knowledge to participate in

6the auditing of indigenous people’s cooperatives.

1The annual performance evaluation of indigenous people’s cooperatives shall be conducted by the competent authority in

2charge of cooperatives jointly with the competent authority in charge of indigenous peoples' affairs and the competent authority

3in charge of specific business in accordance with the provisions of the Regulations Governing Cooperative Undertakings.

4For the cooperatives listed as Excellent or in Grade A or B in the performance evaluation referred to in the preceding

5Paragraph, the competent authority in charge of cooperatives, the competent authority in charge of indigenous peoples’ affairs

6and the competent authority in charge of specific business may grant a prize or other rewards; for those listed in Grade D or

7lower, the competent authority in charge of cooperatives shall assist them to make improvement and publicize their names

8through public notice.

These Regulations shall come into force from the date of promulgation.