Closure of audit objections requires issuance of show cause notices and systematic follow up including documentation and inter office communication. Audit objections close only after recovery or issuance of a show cause notice; the Audit Group prepares draft notices but competent officers of the Audit Commissionerate issue them and remain answerable to adjudicating authority. The Audit Commissionerate must pursue payment and refer written admissions for recovery to the jurisdictional Executive Commissionerate, while new facts requiring reconsideration must be reported to the Planning and Co ordination Section promptly. Results must be uploaded in the follow up utility and significant or novel objections communicated internally and to central audit bodies, with documents placed in the registered person's master and electronic files.