Section 4 in Andhra Pradesh State Audit Rules, 2000
4. Procedure for conduct of Audit.
(1)The Director shall arrange to conduct the audit of any Local authority and other authorities specified in the Schedule to the Act in the manner indicated below:(i)Post-Audit of the accounts of Local authorities other than those falling under Section 6(a) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.(ii)Concurrent audit of the accounts of Hindu Religious and Charitable Endowments and Institutions falling under Section-6(a) of Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.(2)The Director may with permission of Government change the type of audit of any local authority or other authorities.(3)The Director may arrange concurrent audit of the Institutions working under the Tirumala-Tirupathi Devasthanams in addition to Post-Audit in consultation with the Chief Executive Officer. Tirumala-Tirupathi Devasthanams.(4)Where it is found necessary on account oi special circumstances, the Director may arrange special audit of the accounts of the local authority and other authorities specified in the Schedule to the Act.(5)The Director may also arrange Pre-audit of the Local authority or other authorities with the permission of Government.(6)The Director shall arrange to complete the Audit of accounts of local authority and other authorities, after receipt of accounts and related records, in a reasonable time not exceedings two years from the date of receipt of accounts and records. If the audit could not be completed within the said period, he shall report forthwith to the Government in Finance Department, explaining the reasons and the circumstances therefor.
