Section 33A(5) in Jharkhand Co-operative Societies Act, 2008
(5)The auditor's report, in addition to the report on the accounts of the registered society shall also contain report on the attendance at meetings by Directors, loans and advances sanctioned to or business done with the registered society by the Directors, expenditure of board meetings, remuneration paid to Directors, expanses reimbursed to Directors, expenditure on education and training for members, staff, directors and others.