Section 97(2) in West Bengal Co-operative Societies Act, 2006
(2)(a)The Director of Co-operative Audit shall draw up an audit programme [under intimation to the Co-operative Societies and thereupon the Co-operative Societies shall issue appointment letter to the auditor] [Substituted by section 12(1)(d) of the West Bengal Co-operative Societies (Second Amendment) Act, 2013, (West Bengal Act No. 7 of 2013), w.r.e.f. 19.2.2013, for the words and issue appointment letters to the audit officer under intimation of such appointment to the Co-operative societies.] not later than 28th February of each Co-operative year. In the case of running audit, the audit programme shall be drawn up and intimated two months before commencement of each Co-operative year. All apex Co-operative societies, Central Co-operative societies, primary urban Co-operative Banks, primary Agriculture and Rural Development Banks and such other Co-operative societies whose working capital on the last day of the Co-operative year exceeds rupees two crore rupees, shall come under the purview of running audit.(b)An audit officer shall complete the annual audit [within nine months] [Substituted 'within six months' by Act No. 13 of 2015 (w.e.f. 25.5.2010).] from the closing date of the relevant Co-operative year, failing which the audit officer shall explain in writing to the Director of Co-operative Audit the reasons for non-completion of audit.(c)If the audit officer appointed from the panel of auditors does not take up the audit within two months from the closing date of the Co-operative year or of the date of his appointment and does not intimate sufficient reason for not taking up audit, his appointment shall stand cancelled and the Director of Co-operative Audit shall appoint another audit officer in his place:Provided, that nothing in this clause shall apply to officers of the Directorate of Co-operative Audit of the State Government but the audit officer shall submit report in writing to the Director of Co-operative Audit stating the reasons for which he has failed to take up the audit within two months from the closing date of the Co-operative year; failing which it would be treated as negligence on the part of the audit officer.
