Section 84 in Assam Co-Operative Societies Act, 2007
84. Audit report.
- The Audit Officer shall within a fortnight from the date of completion of audit, submit to the registered society and to the Registrar, together with the statement of accounts audited, 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 brought but has not been brought into account;(c)the amount of deficiency or loss which appears to have resulted from any negligence or misconduct that 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 appears to him to be bad or doubtful;(f)any irregularity in maintaining the account;(g)any other relevant matter under Section 83; and(h)The audit report of the accounts of a co-operative society shall be [submitted to the State Government] [Substituted 'laid before the Assam Legislative Assembly' by Assam Act No. 4 of 2019, dated 7.3.2019.] by the Registrar in any one of the sessions immediately after expiry of [210 days] [Substituted '120 days' by Assam Act No. 4 of 2019, dated 7.3.2019.] from the closure of the Co-operative year.
