Section 33A(4) in Jharkhand Co-operative Societies Act, 2008
(4)The auditor shall submit a report on such examination, verification and valuation within thirty days of such examination in case of Primary Societies and forty five days in case of Central and Apex Societies and shall include in his report a statement of :-(a)every transaction which appears to the auditor to be contrary to law or to the Rules or bye-laws of the society;(b)the amount of any deficiency, waste or loss which appears to have been caused by the culpable negligence or misconduct of any person in the performance of duties(c)the amount of any sum received which ought to have been but has not been brought into account by any person.(d)any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due(e)any money or property belonging to the society which has been misappropriated or fraudulently retained by any person taking part in the organization or management of the society or by any past or present officer of the society or by any other person.
