Section 45(4) in The Orissa Co-operative Societies Rules, 1965
(4)The funds shall be audited or cause to be audited by the Auditor-General annually within a period of six months from the close of each Cooperative year and copies of the audit report shall be furnished to the Committee constituted under the Sub-rule (2), the Committee of the State Co-operative Union, Registrar and the State Government;]
