Section 52 in Punjab Self-Supporting Co-operative Societies Act, 2006
52. Special audit report.
(1)The special audit made under section 51, shall contain the following documents, namely:-(a)the statement of payment, which is found not to be in order;(b)the amount of deficit or loss, which is found to have been caused by negligence or misconduct of any person in the performance of his duties;(c)the amount of any sum received. which ought to have been accounted for, but is not brought into account by the person referred to in clause (b); and(d)any other material impropriety or irregularity, which was required to be observed while making expenditure or recovery of money.(2)The special report shall be completed within a period of ninety days from the date of submission of the application submitted therefor.(3)The Registrar shall, within a period of thirty days from the date of receipt of the special report, send copies of the same to-(a)the creditor, who had submitted an application for making special audit; and(b)the concerned self-supporting co-operative society.
