Section 80(9) in The Delhi Co-operative Societies Rules, 2007
(9)The auditor shall examine the monetary transactions of a co-operative society in so far as may be necessary for the purpose of ascertaining as to whether there has been any material impropriety or irregularity in the expenditure or on the realization of money due to the co-operative society and whether any transaction infringes any provisions of the Act, these rules or bye-laws, or any directions of the committee. In case of difference of opinion between the auditor and the co-operative society in regard to the propriety of any of its monetary transactions, the Registrar shall decide the matter and his decision shall be final.
