Short Answer

Yes, members can suggest items to be checked during the audit.

Detailed Explanation

Section 80 of the Gujarat Cooperative Societies Act, 1961 empowers the members of a cooperative society to suggest items for audit. This section states that members have the right to propose additional items to be examined during the audit process. The audit is crucial for ensuring transparency, accountability, and proper financial management within the society.

In practice, this provision allows members to actively participate in the audit process by highlighting specific areas of concern or interest. For example, if members suspect financial irregularities in a particular department or project, they can request the auditors to focus on that area during the audit. This ensures that the audit is comprehensive and addresses the members' concerns effectively.

Real-world Scenarios

• In a cooperative housing society, members suspect mismanagement of maintenance funds. They suggest that the audit should specifically review the expenses related to maintenance and repairs to ensure proper utilization of funds.

• In a cooperative credit society, members raise concerns about the loan approval process. They request the auditors to examine the loan documentation and approval procedures to identify any discrepancies or potential fraud.

Step-by-step process:

• Members submit their suggestions for audit items in writing to the society's management committee.

• The management committee reviews the suggestions and decides whether to include them in the audit scope.

• The auditors consider the members' suggestions along with the standard audit procedures to conduct a thorough examination of the society's financial records.

References

• Section 80 of the Gujarat Cooperative Societies Act, 1961: Official PDF