Section 58A(2) in The Orissa Co-operative Societies Rules, 1965
(2)The Auditor-General shall communicate copies of the audit report, containing the statement of receipts and charges, the balance sheet, profit and loss account and the statement of net profits of the Society as finalised and certified by him, along with such directions to the society as he may subject to the provision of the Act, the Rules and the Bye-laws deem proper to the Society and the society to which it is affiliated and the Registrar or the person exercising the powers of Registrar in respect of the society, as the case may be.
