Audit report.
Section 89
SEC. 89. Audit report.—The auditor shall, on such date as may be prescribed, submit to the co-operative and to the Administrator an audit report in the prescribed form and manner, including a statement of: Every transaction which appears to him to be contrary to law, to the regulations or the by-laws; Every sum which ought to have been, but has not been, brought into account; The amount of any deficiency or loss which appears to have resulted from any negligence or misconduct or which requires further investigation; Any money or property which ought to have been in the custody of the co-operative which appears to have been misappropriated or fraudulently retained by any person; and Such other matters as may be prescribed.