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When is numerical audit sufficient instead of nominal audit?

Audit RulesMSO_AUDITPara 3.5.25

Numerical audit is sufficient for all scholarship/stipend cases that do not fall under the five categories listed in Para 3.5.24, such as small-value stipends below Rs 75/month sanctioned by subordinate authorities without special conditions.

Source: MSO_AUDIT Para 3.5.25

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This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.