Section 11 in Andhra Pradesh State Audit Rules, 2000
11. Preservation of Audit Reports.
- Audit Reports issued to the Chief Executive Authorities, are the records of permanent nature, unless orders have been issued by the Director for destruction. The entire responsibility for their preservation shall rest with the auditors in charge of the audit of the Local authorities or other authorities under the supervision of the officer immediately superior to them. Auditors or authorities Who found guilty of violation of this rule shall suitably be dealt with under the relevant provisions of the law or the rules.
