Section 6 in Andhra Pradesh State Audit Rules, 2000
6. Production of Records to Audit.
(1)The auditor shall give notice to the Authority before the commencement of audit. During the course of audit, the auditor may indicate in writing the nature of information and the kind of documents, registers and records which are necessary or the explanation for the purpose of audit, through a half margin letter. The person or the authority to whom such requisition is made shall comply with the requirements.(2)The persons who are being addressed with the half margin letters shall be either the person who are having custody or control of the information called for and accountable to it or he must be the Chief Executive authority.(3)The person or persons called upon to furnish the information by the auditor shall sign the letter issued by the Auditor in token of having acknowledged the same.(4)Any person who fails to comply with any requisition under this rule shall be punishable under Section 12 of the Act.
