Section 27(3) in The Multi-State Co-Operative Societies Rules, 2002
(3)The audit report shall also contain schedules with particulars of,-(a)all transactions which appear to be contrary to the provisions of the Act, the rules or the bye-laws of the multi-State co-operative society;(b)all transactions which appear to be contrary to the guidelines issued by the Reserve Bank and National Agriculture and Rural Development Bank;(c)any money belonging to the multi-State co-operative society which appears to the auditor to be bad or doubtful of recovery;(d)the loans given by the multi-State co-operative society to the members of the board;(e)any violation of guidelines, conditions, etc., issued by the Reserve Bank of India or National Agriculture and Rural Development Bank by any co-operative bank;(f)any other matter as may be specified by the Central Registrar in this regard.
