Section 9(2) in Andhra Pradesh State Audit Rules, 2000
(2)The objections of the Audit Report which are not rectified under clause (c) of sub-section (2) of Section 9 of the Act read with sub-rule (2) of Rule 8 of these rules, which had been included in the body of special letter under sub-rule-(9) of Rule 7, shall be subject to surcharge under Section 10 of the Act.Provided that the objections raised and pending in the audit reports of Gram Panchayats, Mandal Parishads, Zilla Parishads, Agricultural Market Committee and Zilla Grandhalaya Samsthas, as on the date of commencement of these rules and also those objections on which surcharge was not barred by the limitation, if any, under the existing provisions, shall continue to be subjected to surcharge proceedings even after these rules came into force.
