Monetary defulcation in a cooperative housing society in West Bengal

Dear Sir, I belong from a cooperative housing society which is in Salt Lake area, West Bengal. In the year 2012-13 and 2013-14 cash shortage to the tune of 6 lakhs and 4 lakhs happened as from the bank records it was found that the ex-treasurer in connivance with another director withdrew the cash on his name. Also he had removed all the vouchers for which FIR was made against him by the ex-secretary. Also, when the ex-secretary found out cash shortage, he re-audited it and declared a cash short has happened in front of all members in AGM and minuted it minutes book. Two private members of this cluster too checked the accounts and found cash short has really happened. But few ppl close to treasurer and that director tried to implicate only the ex-secretary and defamed him and his family by telling him "chor" and printed outlets against him as "chor" for which he had to call the police and made GD against them. The ex-secretary communicated with JRCS and DRCS to send a Govt auditor. Now during 2017-18, as per auditors point of view, the treasurer and another director who was handling funds that period were made responsible as he saw few things which implies that secretary cannot be held resposible for the same. Now my question here is i) Who is sole responsible in such scenario as few proofs are there which points out treasurer and that director is the sole culprit ii) As its year 2022 is now the case is time barred and non-maintanable?