Section 208(2) in The U.P. Co-operative Societies Rules, 1968
(2)It shall ordinarily be the responsibility of the Secretary of the society to produce before the auditor such members as may be required by the auditor for oral verification. In the event of any difficulty in this regard, the auditor may approach the Chairman and in case the Chairman is not available, the Vice-Chairman for producing the required members before the auditor for oral verification.