Special audit power: Central Government may direct audits of multi State co operative societies for management, solvency, or public interest concerns. The Central Government may direct a special audit of a multi State co operative society where management departs from cooperative or prudent commercial principles, risks serious injury to related trade or industry, or endangers solvency; it may appoint a chartered accountant or the society's auditor as special auditor (excluding societies where Governments hold under fifty one percent of paid up capital). The special auditor has the powers of an auditor under section 73, reports to the Central Government, must include specified matters and any directed additional matters, and may be supplied information by persons so directed. Audit expenses are fixed by the Central Government and recoverable as an arrear of land revenue.