Section 17 in West Bengal Co-operative Societies Rules, 2011
17. Audit of subsidiary organization and the partnership contract so entered by the Co-operative societies.
Account of every subsidiary organization promoted by the Co-operative societies as provided under sub-section (1) of section 25 and account of each partnership contract entered into by two or more societies as per provision of section 26 shall at least once in each Co-operative year, be audited at the expense of the Co-operative society by the Director of Co-operative Audit or by a person appointed or authorized by Director of Co-operative Audit to act as Audit Officer provided under sub-section (1(b) of section 97.
