Government of West Bengal

Directorate of Co-operative Audit

11A, Mirza Ghalib Street, Western Block,
3rd Floor, Kolkata-700 087
Memo No. 479 DA

Dated 14.03.14.

To
Sri Swarup Modak,
A 37/3, Bidisha, Ph-II,
134 C.S.Mukherjee Street,
P.O. Konnagar, Dist. Hooghly,
West Bengal,
PIN - 712 235.
Sub - Statutory audit of Bidisha CHS Ltd for the year 2010-11 and
alleged irregularities in collection for Puja, 2010-11.
Ref - Your Letter No. Nil dated 01.03.14.
Sir,
Receipt of your letter under reference is hereby acknowledged.
It needs to be stated that statutory audit is conducted by the authorized audit
officer on the basis of authenticated books and records submitted to him by the
management of the co-operative society. It is difficult for the auditor to ascertain a
receipt or an expense which is not incorporated in the final accounts or supporting
document of which is not submitted to him.
You are hereby requested to inform the irregularities, as pointed out in the letter,
to the office of the registering authority because as per Sec 100 of the West Bengal Cooperative Societies Act, 2006, the Registrar is authorized to hold an inquiry into the
affairs of any co-operative Society.

Yours faithfully,

Director
Co-operative Audit,
West Bengal