Section 33B in Jharkhand Co-operative Societies Act, 2008
33B. Special Audit.
(1)A registered society dealing with funds from the government or other external individual or institution may be subject to a special audit initiated by the Registrar at the request of such creditor, on such specific terms of reference as agreed to by the Registrar.(2)The cost of the special audit under sub section (1) shall be met by the creditor:Provided that where the special audit reveals serious mismanagement in the society, such costs may be recovered from the society or the persons responsible for the mismanagement.(3)Every special audit shall be completed and the report submitted to the Registrar within 120 days of its commencement or within such period as fixed by the Registrar.(4)The special audit report shall contain a detailed statement as provided in section 33 A (a) to (e).(5)The Registrar shall within a period of thirty days from the receipt of the special audit report, transmit copies of the same to (a) the applicant creditor ,(b)the society concerned and(c)The Co-operative Forum or Tribunal, where necessary.
