Section 25(1) in The U.P. Co-Operative and Panchayat Audit Service Rules, 1979
(1)No Chief Audit Officer shall be allowed to cross the efficiency bar unless-(i)he has worked with drive and initiative and has ensured substantial annual audit of all the Cooperative and Panchayat institutions under his charge and he has made around improvement in the working of the Cooperative and Panchayat Audit Organisation and his performance has been commendable throughout;(ii)he has taken effective steps to realise audit fees due to the Government ;(iii)his integrity is certified.
