Para 3.5.24 — MSO

3.5.24 Audit should be conducted with reference to the names of the beneficiaries in respect of scholarships and stipend vouchers which fall under one or the other of the following categories:

(i) Scholarships/stipends sanctioned by Government.

(ii) Scholarships/stipends involving a monthly recurring payment of Rs 75 or more in each case sanctioned by heads of departments or other subordinate authorities under the powers delegated to them.

(iii) Scholarships/stipend of less than Rs 75 p.m. in each case sanctioned by heads of departments and subordinate authorities under the powers delegated to them involving conditions, fulfilment of which would have an important bearing on the continuance of the scholarship/stipend.

(iv) Overseas scholarships.

(v) Any other category of scholarship/stipend in respect of which nominal audit is considered necessary by the Accountant General (Audit) on any special considerations.