Section 3(u) in Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Audit Rules, 1987
(u)whether in respect of all refunds of deposits, the claim from the party for the refund is forthcoming, that the amount referred is supported by corresponding credit in the concerned deposit register, that the fact of refund is duly recorded against the concerned item in the deposit register and that the payee's acknowledgment,stamped wherever necessary, is obtained from the payee.
