Section 90(5) in The West Bengal Co-Operative Societies Act, 1983
(5)If, at the time of audit, the audit officer finds that the accounts of the co-operative society are not complete, he shall report the matter to the [Director Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.]. The [Director Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] or, with his approval, the audit officer may cause the accounts to be completed at the expense of the co-operative society.
