Section 92 in Tamil Nadu Co-operative Societies Rules, 1988
92. Audit of accounts of the co-operative research and development fund and the co-operative education fund.
(1)The Tamil Nadu Co-operative Union may call for the details, particulars or returns concerning the collection and remittance of amounts towards the research and development fund and the education fund from the district co-operative unions.(2)The Tamil Nadu Co-operative Union shall cause the accounts of the research and development fund or the education fund to be audited by the auditors of the Tamil Nadu Co-operative Union every year and place the audit report including financial statements relating to the funds aforesaid before the respective committee for its consideration.(3)The Tamil Nadu Co-operative Union shall send a copy of the audit report of the funds aforesaid along with the remarks or observations, if any, made by the respective committee to the Government and the Registrar every year before the end of December succeeding the co-operative year or within such further time as the' Registrar may permit.
