Section 80(7) in The Delhi Co-operative Societies Rules, 2007
(7)The audit report shall also contain schedules with full particulars of : -(a)all transactions which appear to be contrary to the provisions of the Act, these rules or the bye-laws of the co-operative society;(b)all sums which ought to have been brought, and have not been brought into account by the co-operative society;(c)any material impropriety or irregularity in the expenditure or in the realisation of money due to the co-operative society;(d)any money or property belonging to the co-operative society which appears to the auditor to be bad or doubtful of recovery;(e)information in prescribed form giving details of the co-operative society for display on website of co-operative Department;(f)any other matter specified by the Registrar in this behalf;(g)The name of the members of committee along with their addresses;(h)In case of co-operative housing societies the details of members enrolled, resigned and expelled and detail of the decisions of the committee and refund of dues or contribution of such members and list of members with their addresses;(i)All transactions which appear to be contrary to the guidelines issued by the Reserve Bank of India and National Bank for Agriculture and Rural Development;(j)The loans given by the co-operative society to the members of the board or the committee;(k)Any violation of guidelines, conditions etc. issued by the Reserve Bank of India or National Bank for Agriculture and Rural Development by any cooperative Bank;(l)Working status of the society that is to say, working or defunct.
