Section 68 in Rajasthan Co-operative Societies Act, 1965
68. Audit.
(1)The Registrar shall audit or cause to be audited by a person authorised by him by general or special order in writing in this behalf, the accounts of every co-operative society at least once in each year.(2)The audit under sub-section (1) shall include an examination of over due debts, if any, the verification or the cash balance and securities: and a valuation of the assets and liabilities of the society.(3)The Registrar or the authorised person shall have access to all the books, accounts, documents, papers, securities, cash and other properties belonging to, or in the custody of the society and may summon any person in possession or responsible for the custody of any such books, accounts, documents, papers, securities, cash or other properties, to produce the same at any place at the headquarters of the society or any branch thereof.(4)Every person, who is, or has at any time been, an officer or employee or agent of the society and every member and past member of the society shall furnish such information in regard to the transactions and working of the society as the Registrar or the person authorised by him may require.(5)If at the time of audit accounts of a co-operative society are not complete the Registrar or with his approval the person authorised by him under sub-section (1) may cause the accounts to be written up at the expense of the society.(6)The Registrar or the authorised person shall have the right to receive all notices, and every communication, relating to the annual general meeting of the society and to attend such meeting and to be heard thereat.
