Section 52(1) in Punjab Self-Supporting Co-operative Societies Act, 2006
(1)The special audit made under section 51, shall contain the following documents, namely:-(a)the statement of payment, which is found not to be in order;(b)the amount of deficit or loss, which is found to have been caused by negligence or misconduct of any person in the performance of his duties;(c)the amount of any sum received. which ought to have been accounted for, but is not brought into account by the person referred to in clause (b); and(d)any other material impropriety or irregularity, which was required to be observed while making expenditure or recovery of money.
