Section 93 in The U.P. Co-operative Societies Rules, 1968
93.
The summary of the audit report referred to in Rule 92 shall, with the assistance of the Secretary of the society, be prepared by the Committee of Management of society or where the bye-laws of the society so provide by a special committee constituted for the purpose, in which case the summary shall be examined and approved by the Committee of Management before it is placed before the annual general meeting.
