What does Section 4 of Andhra Pradesh State Audit Rules, 2000 say?

(i) Post-Audit of the accounts of Local authorities other than those falling under Section 6(a) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987. (ii) Concurrent audit of the accounts of Hindu Religious and Charitable Endowments and Institutions falling under Section-6(a) of Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.

What does Section 4 of Andhra Pradesh State Audit Rules, 2000 say?

(i) Post-Audit of the accounts of Local authorities other than those falling under Section 6(a) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987. (ii) Concurrent audit of the accounts of Hindu Religious and Charitable Endowments and Institutions falling under Section-6(a) of Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.

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Andhra Pradesh State Audit Rules, 2000

Q: What does Section 2 of Andhra Pradesh State Audit Rules, 2000 say?

(a) 'Group basis audit' means the Andhra Pradesh State Audit Act, 1989, (b) 'Group basis audit' in relation to audit means conduct of audit of a group of Local or other Authorities by a group of Auditors., (c) 'Illegal Payments' means all the payments referred to in Sections 8 and 10 and read with correspondingly in these rules. (d) 'Other Authority' means the authorities specified in the Schedule appended to the Act. (e) 'review' means check by higher authority wherever necessary in respect of

Raw JSON API

1. All Hindu Religious and Charitable Endowments and Institutions whose Executive Authorities are in the rank of Deputy Commissioner and above except Tirumala Tirupati Devasthanams.

Section 1

3. All Hindu Religious and Charitable Endowments and Institutions whose Executive Authorities are in the rank less than that of Deputy Commissioner.

Section 3

9. District Sailors and Soldiers Board at East Godavari, West Godarvari, Krishna, Guntur, Nellore Chittoor, Anantapur Cuddapah, Kurnool and Ranga Reddy Districts.

Section 9

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    "id": 14792,
    "slug": "andhra-pradesh-state-audit-rules-2000",
    "title": "Andhra Pradesh State Audit Rules, 2000",
    "short_title": "Andhra Pradesh State Audit Rules, 2000",
    "act_number": "Published vide Notification No. G.O. Ms. No. 130, ",
    "act_year": 2000,
    "act_type": "STATE",
    "location": "Andhra Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Andhra Pradesh State Audit Rules, 2000",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) 'Group basis audit' means the Andhra Pradesh State Audit Act, 1989,\n(b) 'Group basis audit' in relation to audit means conduct of audit of a group of Local or other Authorities by a group of Auditors.,\n(c) 'Illegal Payments' means all the payments referred to in Sections 8 and 10 and read with correspondingly in these rules.\n(d) 'Other Authority' means the authorities specified in the Schedule appended to the Act.\n(e) 'review' means check by higher authority wherever necessary in respect of the audit work done by an Auditor or Auditors who conduct the basic work, on items most susceptible of misapplication of rules or orders which lead to illegal payments.\n(f) 'Special letter' means the letter or letters containing the list of audit Objections of surchargeable nature,\n(g) 'Surcharge Certificate' means the certificate by which the charge or the liability of a surchargee is communicated.\n(h) The words and expressions used in these rules but not defined, shall have the same meaning assigned to them in the Andhra Pradesh State Audit Act, 1989.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Powers and functions of the Director.",
            "chapter": null,
            "content": "",
            "footnote": "",
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            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Procedure for conduct of Audit.",
            "chapter": null,
            "content": "(i) Post-Audit of the accounts of Local authorities other than those falling under Section 6(a) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.\n(ii) Concurrent audit of the accounts of Hindu Religious and Charitable Endowments and Institutions falling under Section-6(a) of Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Preparation and Furnishing Accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Production of Records to Audit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Submission, Approval and issue of audit reports.",
            "chapter": null,
            "content": "Table\nTable\nS.No.\nDesignation of the Officer\nName of the Local Authority or other authority.\n(1)\n(2)\n(3)\n1.\nRegional Deputy Director/Deputy Director.\nZilla Parishads, Municipal Corporations\n\t\t\t\t\tTirumala Tirupathi Devasthanams, Urban Development authorities.\n\t\t\t\t\tDist. Rural Development Agencies and Universities.\n2.\nDeputy Director (Directorate)\nA.P. Housing Board, Hyd. A.P. Employees Welfare\n\t\t\t\t\tFund\n3.\nAudit Officer\nLocal Authority or other Authority other than\n\t\t\t\t\tthose mentioned in items (1)and (2) above.\n(b) The Director may with specific reasons to be recorded in writing and in exceptional cases, grant extra time, for submission of the reports.\n(i) at 100% of the travelling allowance, Daily Allowance, if the reports are not submitted within the stipulated period including the extended period under sub-rule i4).\n(ii) at 100% of travelling allowance and Daily allowance and 50% of Pay and Allowances if they are not submitted in the period of ten (10) days from the day of the expiry of the said period including the extended period, and\n(iii) at 100%of Travelling Allowance, Daily Allowances and pay and Allowances if the Reports are not submitted within a period of five (5) days thereafter.\n(b) Where 100% recovery of travelling allowance and daily allowance alone, has been imposed, there shall be no effect on the period spent on duty. Where 50% recovery on Pay and allowances alone, has been effected, the first half of the period spent on audit shall be treated as non-duty and where 100% recovery of travelling allowance, Daily allowance and pay and Allowances, has been effected, the entire period of audit shall be treated as non-duty. Fraction of a day equal to 0.5 shall be treated as one day. If the month and the number of days spent on audit are not verifiable the days as ascertained from the observed data/work norms including the transit days for the particular Local or other authority and the month or months from the beginning of the second quarter of the Accounting Year following the one to which the pending report relates, shall be adopted.\nNote 1. - Where an Institution has been audited by a team of auditors headed by an Assistant Audit Officer or by a senior most of them, the audit notes obtained from an auditor, shall be treated as a report for purpose of the Rule-7 and the report of the Institution composed of the said notes of all the Auditors including that of the head of the audit Party, shall be so treated for the purpose of the said rule. However the delay in submission of the report of the Institution on account of delay in obtaining the notes shall lie on the head of the team only, if work distribution among auditors is found to be unscientific or uneven.\nNote 1.\nNote 2. - When more than one Institution has been audited on a single day by an auditor or team of auditors, the reports of all the institutions, audited shall be treated as one single report due from an auditor or team of auditors for purpose of Rule-7.\nNote 2.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Follow up Action on Audit Reports and Settlement of Objections.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Initiating Surcharge Proceedings, Appeal and the Recovery.",
            "chapter": null,
            "content": "(b) The powers of Director under Section 10 of the Act, shall also be exercised by the authorities specified in column (2) in respect of the Local authority or other Authority specified in the corresponding entry in column (3) of the table given hereunder.\nTABLE\nTABLE\nSl.No.\nName of the Authority\nName of the local/other Authority\n(1)\n(2)\n(3)\n1.\nRegional Deputy Director",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "1",
            "title": "1. All Hindu Religious and Charitable\n\t\t\t\t\tEndowments and Institutions whose Executive Authorities are in\n\t\t\t\t\tthe rank of Deputy Commissioner and above except Tirumala\n\t\t\t\t\tTirupati Devasthanams.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "2",
            "title": "2. All Private Engineering Colleges receiving\n\t\t\t\t\tgrants-in-aid from the Government.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "3",
            "title": "3. All aided Colleges and Schools other than\n\t\t\t\t\tGovernment Colleges and Schools.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "4",
            "title": "4. All Polytechnics receiving aid from the\n\t\t\t\t\tGovernment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "5",
            "title": "5. Municipal Councils (Special grade and\n\t\t\t\t\tselection grade).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "6",
            "title": "6. Mandal Parishads",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "7",
            "title": "7. Zilla Grandhalaya Samsthas constituted under\n\t\t\t\t\tthe A.P. Public Libraries Act, 1960.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "8",
            "title": "8. Agricultural Market Committees.",
            "chapter": null,
            "content": "2.\nAudit Officer",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "1",
            "title": "1. Gram Panchayats",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "2",
            "title": "2. Municipal Councils (upto and inclusive of\n\t\t\t\t\tfirst Grade) including notified Area Committees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "3",
            "title": "3. All Hindu Religious and Charitable\n\t\t\t\t\tEndowments and Institutions whose Executive Authorities are in\n\t\t\t\t\tthe rank less than that of Deputy Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "4",
            "title": "4. Andhra Pradesh Employees Welfare Fund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "5",
            "title": "5. Aided Women Hostels and other Institutions\n\t\t\t\t\tother than Government under the Women Welfare Departments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "6",
            "title": "6. All Official Receivers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "7",
            "title": "7. All District Chambers of Panchayat Raj.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "8",
            "title": "8. Medical lending Libraries at Visakhapatnam,\n\t\t\t\t\tChittoor, East Godavari, Guntur, Kurnool and Warangal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "9",
            "title": "9. District Sailors and Soldiers Board at East\n\t\t\t\t\tGodavari, West Godarvari, Krishna, Guntur, Nellore Chittoor,\n\t\t\t\t\tAnantapur Cuddapah, Kurnool and Ranga Reddy Districts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "10",
            "title": "10. T.B. Sanitorium in Chittoor District.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "11",
            "title": "11. Prize Endowments in East Godavari, Chittoor\n\t\t\t\t\tand Anantapur Districts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "12",
            "title": "12. N.C.C. Trophy, Anantapur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "13",
            "title": "13. District Leprosy Funds, Anantapur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "14",
            "title": "14. Andhra Pradesh Medical Council, Hyderabad.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "15",
            "title": "15. Andhra Pradesh Medical Pharmacy Council,\n\t\t\t\t\tHyderabad.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "16",
            "title": "16. Official Trustee, Hyderabad",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "17",
            "title": "17. Andhra Pradesh Bhoodana Yagna Board,\n\t\t\t\t\tHyderabad.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "18",
            "title": "18. Aradhana Magzine",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "19",
            "title": "19. Andhra Pradesh Dental Council",
            "chapter": null,
            "content": "(b) The special letter or letter wherever required shall be caused to be reissued in the same manner as was provided for in the first proviso to sub-rule (9) of Rule 7 after audit on subsequent production of records. The report to be submitted after such audit or review shall be deemed to be a report and to form part of original report, for purpose of various other provisions of Rule 7.\nNote. - Report and the special letter or letters consequent to conducting of special audit shall also be treated in the same manner as the report and the special letter or letters covered in Clause (b) of sub-rule (3).\nNote.\n(b) The auditor shall state in writing the reasons for his decision in respect of every such disallowance, surcharge or charge and serve the surcharge Certificate in the manner laid down for the service of summons in the Code of Civil Procedure, 1908.\n(c) If the person to whom the Surcharge Certificate has been sent by Registered Post with acknowledgement due, refuses to receive it, he shall nevertheless be deemed to have been duly furnished or issued with a copy of the certificate within the meaning of Clause (a) of sub-rule (4) and the period of sixty days fixed in sub-rules (5) and (8) shall be calculated from the date of such refusal.\n(a) file an appeal before the Government who shall pass such orders as it deems fit\nOR\n(b) make an application to the concerned Principal Civil Court of Original Jurisdiction to set aside such disallowance, surcharge or charge and the Court after taking such evidence as is necessary may confirm, modify or remit such disallowance, surcharge or charge with such orders as to costs as it may think proper in the circumstances;\n(c) The orders passed by the respective appellate authority shall be final.\n(d) From the decision of the Court under Clause (b) of sub-rule (5) an appeal shall lie to the High Court.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "10",
            "title": "10. Furnishing of Audit Reports.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "11",
            "title": "11. Preservation of Audit Reports.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "12",
            "title": "12. Saving.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 27th August, 2019 [ap463]",
        "Act Number": "Published vide Notification No. G.O. Ms. No. 130, Finance and Planning (FW. Admn. II), dated 08.09.2000",
        "Enactment Date": "",
        "Act Year": "2000",
        "Short Title": "Andhra Pradesh State Audit Rules, 2000",
        "Type": "STATE",
        "Location": "Andhra Pradesh"
    },
    "updated_at": "2026-09-29 21:55:18"
}

Andhra Pradesh State Audit Rules, 2000

Sections

1. Short title and commencement.

2. Definitions.

3. Powers and functions of the Director.

4. Procedure for conduct of Audit.

5. Preparation and Furnishing Accounts.

6. Production of Records to Audit.

7. Submission, Approval and issue of audit reports.

8. Follow up Action on Audit Reports and Settlement of Objections.

9. Initiating Surcharge Proceedings, Appeal and the Recovery.

1. All Hindu Religious and Charitable Endowments and Institutions whose Executive Authorities are in the rank of Deputy Commissioner and above except Tirumala Tirupati Devasthanams.

2. All Private Engineering Colleges receiving grants-in-aid from the Government.

3. All aided Colleges and Schools other than Government Colleges and Schools.

4. All Polytechnics receiving aid from the Government.

5. Municipal Councils (Special grade and selection grade).

6. Mandal Parishads

7. Zilla Grandhalaya Samsthas constituted under the A.P. Public Libraries Act, 1960.

8. Agricultural Market Committees.

1. Gram Panchayats

2. Municipal Councils (upto and inclusive of first Grade) including notified Area Committees.

3. All Hindu Religious and Charitable Endowments and Institutions whose Executive Authorities are in the rank less than that of Deputy Commissioner.

4. Andhra Pradesh Employees Welfare Fund.

5. Aided Women Hostels and other Institutions other than Government under the Women Welfare Departments.

6. All Official Receivers.

7. All District Chambers of Panchayat Raj.

8. Medical lending Libraries at Visakhapatnam, Chittoor, East Godavari, Guntur, Kurnool and Warangal.

9. District Sailors and Soldiers Board at East Godavari, West Godarvari, Krishna, Guntur, Nellore Chittoor, Anantapur Cuddapah, Kurnool and Ranga Reddy Districts.

10. T.B. Sanitorium in Chittoor District.

11. Prize Endowments in East Godavari, Chittoor and Anantapur Districts.

12. N.C.C. Trophy, Anantapur.

13. District Leprosy Funds, Anantapur.

14. Andhra Pradesh Medical Council, Hyderabad.

15. Andhra Pradesh Medical Pharmacy Council, Hyderabad.

16. Official Trustee, Hyderabad

17. Andhra Pradesh Bhoodana Yagna Board, Hyderabad.

18. Aradhana Magzine

19. Andhra Pradesh Dental Council

10. Furnishing of Audit Reports.

11. Preservation of Audit Reports.

12. Saving.