Section 226

(1) The auditor shall, in the case of audit of primary co-operative societies referred to in Rule 225 and such other societies as the Registrar may specify in this behalf, also make oral verification of accounts and transaction from the members particularly from those members who are illiterate, and shall record his verification on the members pass-book and ledger accounts relating to such members and shall make a mention of such verification in his audit report. (2) It shall ordinarily be the responsibility of the Secretary of the society to produce before the auditor such members as may be required by the auditor for oral verification. In the event of any difficulty in this regard, the auditor may approach the Chairman and in case the Chairman is not available, the Vice-chairman for producing the required members before the auditor for oral verification.