Securing an annual audit of the cooperative’s financial records is the responsibility of the board of directors. Because the board acts as trustee of the corporation’s assets, it is responsible for safeguarding, auditing, and appraising the cooperative’s financial resources.
Financial Aspects of Strategic Planning NAHC- 
Working with Financial Statement 
What Are Patronage Refunds 
Understanding Cooperative Bookkeeping and Financial 
Managing Your Cooperative Equity 
Income Tax Treatment of Cooperatives 
Income Tax Treatment of Cooperatives – Handling of Losses 
Income Tax Treatment of Cooperative Patronage Refunds 
Impact of Tax Reform on Agricultural Cooperatives 
Financing Cooperative & Mutual Housing.