Section 28(2) in The U.P. Subordinate (Co-operative and Panchayat) Audit Service Rules, 1980
(2)No Senior Auditor shall be allowed to cross-(a)the first efficiency bar unless-(i)he has worked with devotion, completed audit of institutions entrusted to him in scheduled time and was prompt in submission of draft reports;(ii)he has adequate knowledge of Acts, Rules, Regulations and departmental circulars pertaining to Co-operative and Panchayat institutions;(iii)his integrity is certified;(b)the second efficiency bar unless-(i)he continued to work efficiently and is fully competent to conduct and supervise audit of different types of Cooperative and Panchayat institutions;(ii)he has acquired a thorough knowledge of Act, Rules, Regulations, and departmental circulars pertaining to Cooperative and Panchayats Institutions;(iii)he has capacity to guide auditors and is considered fit for promotion;(iv)his integrity is certified.
