The Rajasthan Local Fund Audit Rules, 1955State Rules of Rajasthan · 2009
(1) All enquiries which it is necessary for the auditor to make and all objections or remarks made by him during audit shall be made for communicated through an objection statement in form No. 4.
(2) The auditor shall issue such objection statement over his dated signature day by day as the audit proceeds and shall obtain an acknowledgement from the head of the office of local authority with the date of receipt entered in the transit book;
Provided that this procedure may be relaxed in the case of local authorities other than Municipal Boards and District Boards.