Para 3.5.24 — MSO (Audit)
Original Rule Text
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.
What This Means
Certain categories of scholarships and stipends require a more thorough audit where auditors check the actual names of the beneficiaries. This includes government-sanctioned scholarships, recurring payments of Rs 75 or more per month from delegated authorities, scholarships with conditions affecting continuance, overseas scholarships, and any other category the Accountant General considers necessary for nominal audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Five categories of scholarships require audit with reference to beneficiary names
- 2Government-sanctioned scholarships always require nominal (name-based) audit
- 3Recurring stipends of Rs 75+ per month sanctioned by delegated authorities are included
- 4Scholarships with conditions affecting continuance need name-based verification
- 5Overseas scholarships are always subject to this detailed audit
- 6The Accountant General (Audit) can add any category on special considerations
Practical Example
A Head of Department sanctioned monthly stipends of Rs 100 each to 30 research scholars under delegated powers. Since these exceed Rs 75 per month, the audit team verified each beneficiary by name, cross-checking that the scholars were actually enrolled, met eligibility criteria, and that no payments continued after they left the program.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between nominal audit and numerical audit of scholarships?▼
Why is the Rs 75 threshold significant?▼
Can the Accountant General add new categories for nominal audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.