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          <h1>Central Government Can Order Special Audit of Multi-State Co-Op Societies Under Section 77 for Management Concerns</h1> Section 77 of the Multi-State Co-Operative Societies Act, 2002 empowers the Central Government to order a special audit of a multi-state co-operative society's accounts if it believes the society is not managed according to cooperative principles, poses a risk to its industry, or endangers its solvency. The audit can be conducted by a chartered accountant or the society's auditor. The special auditor reports to the Central Government, which may take necessary actions based on the report. The society bears the audit expenses, which are recoverable as arrears if unpaid. The government must share the report with the society if no action is taken within four months.

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