114 (b) The President shall appoint the person submitted by the relevant Chief Minister of the Region or State with the approval of the Hluttaw concerned as the Auditor-General of the Region or State. (c) The person nominated by the Chief Minister of the Region or State concerned to be appointed as the Auditor-General of the Region or State shall not be refused by the Region or State Hluttaw concerned unless it can clearly be proved that the person concerned is not qualified to be the Auditor-General of the Region or State. (d) The Chief Minister of the Region or State has the right to submit again the new list for the appointment of a person as the Auditor-General of the Region or State to the Region or State Hluttaw concerned instead of the one who has not been approved by the Region or State Hluttaw. (e) The Auditor-General of the Region or State shall : (i) be responsible to the President through the Chief Minister of the Region or State concerned; (ii) be responsible to the Auditor-General of the Union and to the Chief Minister of the Region or State concerned. Impeachment of the Auditor-General of the Region or the Auditor-General of the State 272. If there is a need to impeach the Auditor-General of the Region or State, the same procedure for the impeachment of the Chief Minister or any Minister of the Region or State under Section 263 shall be applied.