Section 14(4) in The Rajasthan Municipalities Accounts Rules, 1963
(4)The objection statement issued by the auditor in the course of audit shall be returned to him promptly and in any case before the close of audit, with notes showing the action taken or which it is proposed to take to settle the objections raised over the signature of the Chairman or Executive Officer. The auditor shall return for further action any times of which final or sufficient action has not in his opinion been taken and when possible, shall before leaving, bring to personal notice of the Chairman, items which have not been disposed of. In particular the auditor shall bring to the notice of the Chairman any item in which he proposes to disallow payment or subject to the approval of the Controlling Authority surcharge any member of the Board.
