The importance of the Co-operative movement in Nigerian is increasingly being realized as well as many developing countries.
In Nigeria, the lead has been taken by both the Federal and State government who have declared in policy papers, and through concrete actions that Socio economic transformation can best be achieved through co-operative development. The co-operative laws of 1935, Patronage in the from of tax exemptions, subsidized purchases and credit, as well as administrative supports are a few of the manifestations of the government intentions.
What has been lacking however, is the ability to the Co-operative sector to stand on its own. Ever since its inception, it has depended on government staff and hardly on its own manpower resources. This, No doubts as a result of a popular but mistaken general notion that the Co-operatives are social welfare organization, and therefore should not shoe results f profits/surpluses.
Hence there was no coherent planning nor institutional arrangement to guide, monitor and ensure the implementation of Co-operative projects. The past three National development plans are living witness to these deficiencies. In accepting the challenge of this obligatory project for final year students of the departments of Accountancy of the Institute of Management and technology, (IMT). I have, therefore chosen to present my research paper on the role of the federal government in Co-operative development in Nigeria.
It is essentially the primary duty of a co-operative field workers to see to the promotion f the formation of a new society. The method of carrying out this promotional duty in Nigerian has since the 70’s changed. Prior to this period, this duty involved co-operative inspectors going to the market places, canvassing and calling on people to embrace the formation of Co-operative societies. This method has become obsolete. People are now increasingly aware of the existence and benefits of Co-operative societies and such people who are interested in forming such societies go to the co-operative inspector/held worker in his office to make liquorices about starting a new Co-operative society in their areas. It is then the duty of the field worker to furnish them with all the necessary information and guidance.
During the formation stage, the co-operative field worker will take the following steps:-
REGISTRATION OF THE SOCIETY
Before a Co-operative Society is considered for registration it must have satisfied the following conditions:-
PROCEDURE FOR REGISTRATION
The Co-operative field worker will take the following steps to get the society registered.
The following details will be required on the form.
m. Proposed relationship with secretary societies
The Co-operative field staff has now worked up the society for registration. His other task is to continue to supervise and guide effectively.
THE STRUCTURE FO CO-OPERATIVE SOCIETIES.
The organizational structure of the co-operative movement in Nigeria follows the general pyramid (tier) pattern of co-operative organizations through the world.
In other words we operate the three-tier structure of Co-operative societies (namely primary, secondary, and apex).
When individuals recognize their socio-economic felt needs, they pool their resources together towards meeting such felt-needs. The result will be the formation of primary societies, usually at the village level.
A primary society is registered society consisting of individuals as members. Non shall be registered which does not consist of at least then individuals each of whom is qualified for membership as specified in section 24 (1) of the eastern Nigeria Co-operative societies law and rules 1963.
Primary societies exist to provide their members with such basic services as thrift and credit, seed procurement for farmers and such other services which members cannot afford economically it they were not members.
Primary societies of the same line of activity encounter problems which they as individual societies cannot solve by virtue of their small resources and size. They pool their resources together not a secondary society whose operations may cover the local government level. In such places they popularly called Divisional co-operative councils and represent the entire co-operators in their area on all matters affecting co-operative development.
A secondary society is therefore a registered society of which primary societies are members. Secondary societies are set up to facilitate the operations of the primary societies in accordance with Co-operative principles. None will be registered unless at lest two registered societies are members. They provide services such as book-keeping, printing, advertising, transportation, storage and so on for the primary societies.
They are at the summit of the pyramidal tier structure of the Co-operative movement at he state level or at the national level.
The are sometime called the members of the Co-operative movement. Both primaries and secondaries may affiliate to apex societies on their various lines of activities. They serve as the link between the Co-operative movement and the government as well as all the outsiders.
The pyramidal structure of the Co-operative movement is Nigeria is shown diagrammatically below.