Section 135(c) in West Bengal Co-operative Societies Rules, 2011
(c)to authorise by name one of the members of the board other than the person in-charge of cash or account to verify the cash balance as shown in the books of the society at least once a month and other assets of the society once in a quarter and to report to the board the result of such verification in the next following meeting. If any shortage of cash balance or any other asset is reported, the board shall take prompt steps for the recovery of the shortage failing which the members of the board shall be jointly and severally responsible for making good the shortage;
