Section 45(13) in The Jammu and Kashmir Dissolution of Muslim Marriages Act, 1999 (1942 A.D.)
(13)The auditor's report to the members of the cooperative shall,-(a)state whether the auditor has obtained all the information and explanations which to the best of his/her knowledge and belief were necessary for the purpose of his/her audit;(b)state whether the cooperatives balance sheet and income and expenditure account dealt with by the report are in agreement with the books of accounts:(c)indicate the basis on which each asset and liability was valued, and make specific mention of any change in the manner in which such valuation was done in the year under examination and its effect on surplus/deficit;(d)indicate the amount of surplus earned/deficit incurred from provision of services to non-members as distinct from surplus/ deficit accruing because of members or in normal course of business;(e)indicate every deviation in actual expenses and income from the estimated expenses and income in the approved budget;(f)state whether or not any of the directors had at any time during the year under review become ineligible under this Act to continue in office as a director; and(g)state whether the decisions on disposal of surplus or assessment of deficit, of the general body, at its previous annual general meeting were implemented correctly and completely or not.
