Section 28 in The U.P. Subordinate (Co-operative and Panchayat) Audit Service Rules, 1980
28. Criteria for crossing of the efficiency bars.
(1)No District Audit Officer shall be allowed to cross-(a)the first efficiency bar unless-(i)he has worked steadily and displayed drive and initiative in performance of his duties, is fully conversant with rules and regulations in respect of institutions under his audit charge and office procedure;(ii)he has efficiently organized audit programme of his district, personally supervised audit of district level institutions and taken adequate steps to get it completed well in time, has made sincere efforts for realisation of audit fees, has exercised adequate control ever auditors and office staff; and(iii)his integrity is certified,(b)The second efficiency bar unless-(i)he continued to work with zeal and devotion, is fully capable of giving guidance to his staff in technical matters and has exercised good control over them:(ii)he personally conducted the required number of inspections and took effective steps to ensure timely completion of audit programme and realisation of audit fees, has effectively supervised and controlled the working of his office; and(iii)his integrity is certified.(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.(3)No Auditors shall be allowed to cross-(a)the first efficiency bar unless-(i)he has worked steadily and has acquired capacity to audit accounts of small institutions independently and those of big institutions with some guidance;(ii)he has been prompt in timely completing audit of institutions entrusted to him and in submission of audit reports;(iii)he is fairly conversant with audit procedure, Acts, rules, Regulations and departmental circulars relating to institutions accounts whereof are audited by him;(iv)his integrity is certified.(b)the second efficiency bar unless-(i)he has worked with sincerity and devotion and his work was consistently satisfactory;(ii)he can conduct audit of big institution independently and is capable of unravelling complicated cases of frauds and embezzlement;(iii)he is fully conversant with audit procedure. Acts, Rules, Regulations and departmental circulars relating to institution accounts whereof are audited by him;(iv)his integrity is certified.
