Section 61 in The Orissa Co-operative Societies Rules, 1965
61. Examination of monetary transaction.
- The Auditor shall examine the monetary transactions of Society in so far as may be necessary for the purpose of ascertaining whether there has been any material impropriety or irregularity in the expenditure or in the realisation of money due to the Society and whether any transactions infringe any provisions of the Act, Rules or Bye-Laws or any direction of the Committee in case of difference of opinion between the Auditor and the Society in regard to the propriety of any of its monetary transactions, the [Auditor-General] [Substituted vide Orissa Gazette Extraordinary No 500, Dated 23.4.1997.] shall decide the matter and his decision shall be final.
