Section 80(6) in The Delhi Co-operative Societies Rules, 2007
(6)(a)The audit report shall state the following, namely:-(i)whether or not the auditor has obtained all the information and explanations required;(ii)whether or not in the opinion of the auditor, the balance-sheet and the profit and loss accounts referred to in the report are drawn up in conformity with the Act, these rules and the bye laws thereunder;(iii)whether or not such balance-sheet exhibits a true and correct account of the state of affairs of the co-operative society according to the best of his information and the explanations given to him and as shown by the books of the co-operative society;(iv)whether, in the opinion of the auditor, books and accounts have been kept by the co-operative society as required under the Act, these rules and the bye-laws;(v)Whether there has been any material impropriety or irregularity in the expenditure or in the realisation of money due to the co-operative society;(vi)Whether there was any material impropriety or irregularity in the expenditure, realization of money due to the co-operative society or any defect or observation pointed out in the previous audit which required rectification, has been rectified or not;(vii)Whether in case of a co-operative bank, the guidelines issued by the Reserve Bank of India and National Bank for Agriculture and Rural Development established under the National Bank for Agriculture and Rural Development Act, 1981 (61 of 1981)have been adhered to or not;(viii)Whether the loan and advance made by the co-operative society;(ix)Whether the members have been enrolled as per the provisions of Act and these rules;(x)Whether the co-operative society has accounted the deposits of equalization charges in the books of accounts. In case of enrolment and refund of money in case of resignation/ expulsion of member from society, it should be specifically noted, whether an actual debit has been shown in the books of accounts in case of resignation or expulsion;(b)In case any of the matter referred to in sub-clauses (i), (ii), (iii) or (iv) of clause (a) of sub rule (b) is answered in the negative or in the affirmative with any remarks, the report shall state the reason for such answer with facts and figures;
