Section 28(1) in The U.P. Subordinate (Co-operative and Panchayat) Audit Service Rules, 1980
(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.
