Section 63 in Himachal Pradesh Co-Operative Societies Act, 1968
63. Auditor's report.
- The auditor shall, within 10 days from the date of the completion of the audit, submit to the co-operative society and to the Registrar, together with the statement of accounts audited, an audit report including a statement of,-(a)every transaction which appears to him to be contrary to law or to the rules or bye-laws;(b)every sum which ought to have been but has not been brought into account;(c)the amount of any deficiency or loss which appears to have resulted from any negligence or misconduct or which requires further investigation;(d)any money or property belonging to the society which appears to have been misappropriated or fraudulently retained by any person;(e)any of the assets which appear to him to be bad or doubtful; and(f)any other matter prescribed.
