Section 25(3) in The U.P. Co-Operative and Panchayat Audit Service Rules, 1979
(3)No Regional Audit Officer shall be allowed to cross-(i)the first efficiency bar unless-(a)he has performed his duties with zeal and devotion and has. completed audit work within the scheduled time ;(b)his control over staff has been effective and he took effective measures to recover all the audit dues in proper time ; and(c)his integrity is certified.(ii)The second efficiency bar unless-(a)while maintaining his previous good record, he has endeavoured to enthuse a sense of responsibility and earnestness in the subordinates under him and has given necessary technical guidance ;(b)he personally conducted the required number of inspections and checking of accounts ; and(c)his integrity is certified.
