Section 61 in Himachal Pradesh Co-Operative Societies Act, 1968
61. Audit.
(1)The accounts of every society shall, at least once in each co-operative year and by such date as may be prescribed, be audited by the Registrar, or any person authorised by him in this behalf by general or special order in writing.(2)In respect of the audit of accounts the society shall pay such audit fee, if any, and within such time limit, as may be prescribed.(3)If at the time of audit, the accounts of a society are not complete, the Registrar, or the person authorised by him under sub-section (1) to audit, may cause the accounts to be written up at the expense of the society.(4)The audit, fee, if any, due from any society or the expenses incurred in writing up the accounts of a society shall be recoverable in the manner as provided in section 90.
