Audit objection adjudication permitted after one year from reply if the Local Audit Report remains unconverted to SOF or DAP. Where a Local Audit Report (LAR) is not admitted by the department and is not converted into a Statement of Facts (SOF) or Draft Audit Para (DAP) by CERA, show cause notices issued on that LAR may be adjudicated after one year from the date of sending the department's reply to the LAR, provided that immediately before adjudication the LAR has still not been converted into SOF or DAP; this modifies the earlier instruction to issue show cause notices immediately on receipt of audit objections.