28. Special Audit

(a) every payment which appears to the audit to be contrary to law ;
(b) the amount of any deficiency, waste or loss which appears to have been caused by the gross negligence or misconduct of any person in the performance of duties ;
(c) the amount of any sum received which ought to have been accounted for, but is not brought into account by any person ; and
(d) any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due.
(a) the applicant-creditor ;
(b) the Co-operative Society concerned ; and
(c) the Co-operative Tribunal where necessary.