Section 9(3)(a) in Andhra Pradesh State Audit Rules, 2000
(a)The onus for production of records for audit shall lie on the Chief Executive authority concerned, under Rule-6 and if the records are not produced willfully the same shall be subject to surcharge proceedings under sub-rule (2) above. The Chief Executive authority, shall produce the records within four months as specified in sub-rule (1) of Rule-8 for compliance. Failure to produce records within the time prescribed shall be liable for surcharge proceedings.