Section 223(b) in The U.P. Co-operative Societies Rules, 1968
(b)Where the audit fee is remitted to the Central Co-operative Bank or is paid by the Central Co-operative Bank on behalf of affiliated co-operative credit societies under Rule 222, the amount of audit fee shall be credited to a separate account in the Central Bank named as "co-operative societies audit fee accounts", and the amount at the credit of this account shall be remitted to the local treasury under instructions from the Registrar.