Section 96(1) in Haryana Co-operative Societies Act, 1984
(1)The auditor shall by such date as may be prescribed, submit to the co-operative society and to the Registrar, an audit report including a statement of -(a)every transaction which appears to him to be contrary to law or to the rules or bye-laws;(b)every sum which ought to have been but has not been brought into account;(c)the amount of any deficiency or loss which requires further investigation;(d)any money or property belonging to the society which appears to have been misappropriated or fraudulently retained by any person;(e)any of the assets which appears to him to be bad or doubtful; and(f)any other matter as may be specified by the Registrar.
