Section 91 in The West Bengal Co-Operative Societies Act, 1983
91. Audit officer's report. -
(1)After completion of audit of the accounts of any co-operative society the audit officer shall submit his report [to the Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] and to the co-operative society together with the statement of accounts within the period specified in subsection (2) of section 90. The audit report shall include such information as may be prescribed.(2)A co-operative society shall rectify the defects pointed out in the audit report and submit to the [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] a report of compliance within forty-five days from the date of receipt of the audit report.(3)Where the [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] is of opinion that the defects pointed out in the audit report have not been fully rectified by the co-operative society, he may direct the co-operative society to rectify the defects still persisting in the accounts and to submit a further report of compliance with explanations within forty-five days from the date of receipt of such direction, and the co-operative society shall rectify such defects and submit a further report of compliance accordingly.
