Section 208(1) in The U.P. Co-operative Societies Rules, 1968
(1)The auditor shall, in the case of audit of primary co-operative societies referred to in Rule 207 and such other societies as the Registrar may specify in this behalf, also make oral verification of accounts and transaction from the members particularly from those members who are alliterate, and shall record his verification on the members pass-books and ledger accounts relating to such members and shall make a mention of such verification in his audit report.
