Section 69(6) in The Maharashtra Cooperative Societies Rules, 1961
(6)The audit memorandum shall also contain schedules with full particulars of;-(i)all transactions which appear to be contrary to the provisions of the Act, the rules or the bye-laws of the society;(ii)all sums which ought to have been but have not been brought into account by the society;(iii)any material impropriety or irregularity in the expenditure or in the realisation of moneys due to the society;(iv)any money or property belonging to the society which appear to the auditor to be bad or doubtful debt; and(v)any other matters specified by the Registrar in this behalf.
