Audit obligations require expanded reporting and schedules identifying contraventions, doubtful recoveries, related-party loans and regulatory noncompliance. Audit obligations require Multi-State Cooperative Societies to maintain comprehensive books of account covering receipts, expenditures, sales and purchases, assets and liabilities, and production-specific cost particulars. The statutory audit must confirm receipt of necessary information, adequacy of books and branch returns, whether financial statements present a true and fair view, and whether material impropriety exists; cooperative banks must also adhere to central banking guidelines. The audit report must include schedules listing contraventions of the Act, rules or bye-laws, breaches of central bank guidelines, bad or doubtful recoverables, loans to board members, and other matters specified by the Central Registrar.