Section 17(3) in Multi-State Co-Operative Societies (Privileges, Properties and Funds, Accounts, Audit, Winding Up and Execution of Decrees, Orders and Decisions) Rules, 1985
(3)The audit report shall also contain schedules with particulars of:-(a)all transactions which appear to be contrary to the provisions of the Act, the rules or the bye-laws of the multi-State co-operative society.(b)any money belonging to the multi-State co-operative society which appears to the auditor to be bad or doubtful of recovery.(c)the loans given by the multi-State co-operative society to the members of the board ; and(d)any other matter as may be specified by the Central Registrar in this regard.
