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.