Section 102(5) in Tamil Nadu Co-operative Societies Rules, 1988
(5)The audit memorandum shall contain schedules with full particulars of-(i)all transactions which appear to be contrary to the provisions of the Act and Rules or the by-laws of the society;(ii)all sums which ought to have been but have not been brought into account by the society;(iii)any material impropriety or irregularity in the expenditure or in the realisation of moneys due to the society;(iv)any money or property belonging to the society which appears to the auditor or auditing firm who or which does the audit to be bad or doubtful debts; and(v)any other information as may be required by the Registrar (Audit) in this behalf.][***] [Sub-rule (6) omitted by SRO A-1(a)/ 2013 - G.O. Ms. No. 10, Co-operation, Food and Consumer Protection (Cj1), dated 31.1.2013, w.e.f. 31.1.2013.]
