Section 11(1) in The Societies Registration (Maharashtra) Rules, 1971
(1)The report of an auditor relating to accounts audited under sub-section (4) of Section 12-D, shall, in addition to the requirements of sub-section (2) of Section 12-E, contain the following particulars, namely :-(a)whether the accounts are maintained regularly and in accordance with the provisions of the Act and these rule ;(b)whether receipts and disbursements are properly and correctly shown in accounts ;(c)whether the cash balance and vouchers in the custody of the secretary, treasurer or accountant or any other person of the society on the date of audit were in agreement with the accounts ;(d)whether all books, deeds, accounts, vouchers or other documents or records required by the auditor were produced before him ;(e)whether an inventory, certified by the secretary of the movables of the society has been maintained ;(f)whether the secretary, treasurer or accountant or any other person required by the auditor to appear before him, did so and furnished the necessary information required by the auditor ;(g)whether any property or funds of the society were applied for any object or purpose other than the object or purpose of the society ;(h)the amounts outstanding for more than one year and the amounts written off, if any:(i)whether all expenditure incurred on behalf of the society has been sanctioned from time to time by governing body or any other person or persons authorised to do so under the rules and regulations of the society:(j)whether tenders were invited for repairs or construction involving expenditure exceeding Rs. 5,000 :(k)whether minutes of the meeting of the general body, governing body and other bodies or committees, if any, are maintained regularly and properly;(l)whether list of members is maintained and is kept up-to-date :(m)the name and address of the present secretary to the society, with whom the communication is to be made;(n)if the rules of the society prescribe any mode of investment of the money of the society: and whether the investment is as per such rules :(o)any special matter, the auditor may think fit or necessary to bring to the notice of the Assistant Registrar.
