Section 37(1) in Jammu and Kashmir Co-operative Societies Rules, 2001
(1)The audit under sub-section (1) of section 64 shall include in addition to the matters specified in sub-section (2) of the said section, the following particulars:-(a)a verification of the balance at the credit of the depositors and creditors and of the amount due from the society's debtors of such proportion thereof as may be fixed by the Registrar,(b)an examination of the transactions of the member of its committees,(c)an examination of the statement of accounts of the society to be prepared by the committee in such form as may be determined by the Registrar,(d)a certificate of the profits actually realised, and(e)any other matter that may be directed by the Registrar.
