Section 58A(1) in The Orissa Co-operative Societies Rules, 1965
(1)Preparation of report of every audit conducted under Section 62 of the Act shall be completed and the report furnished by the Auditor to the Auditor-General, within a period of one month from the date of. physical completion of the audit, which may be extended from time to time by the Auditor-General for reasons to be recorded in writing, so however that the aggregate period does not exceed three months from the date of completion of audit in any case ;Provided that nothing in this sub-rule shall apply to any concurrent audit done on day-to-day basis, in which case such reports shall be finalised on such basis as may be directed by the Auditor-General ;Provided further that every Auditor conducting audit on behalf of the Auditor-General shall forthwith endorse copies of all objection memos and compliance received thereto, as and when filed with, or received from the society along with his finding, if any, thereon, to the Auditor-General, who shall take those into account for giving such directions to the society as he may deem proper.
