Section 9(3)(b) in Andhra Pradesh State Audit Rules, 2000
(b)The special letter or letter wherever required shall be caused to be reissued in the same manner as was provided for in the first proviso to sub-rule (9) of Rule 7 after audit on subsequent production of records. The report to be submitted after such audit or review shall be deemed to be a report and to form part of original report, for purpose of various other provisions of Rule 7.