Para 3.5.25 — MSO (Audit)
Original Rule Text
3.5.25 Audit in all other cases should be conducted only numerically. This will consist in verifying that:
(i) the sanctioned scale is not exceeded;
(ii) the total amount sanctioned for the scholarships and stipends has not been exceeded; and
(iii) scholarships and stipends are drawn only for the period for which they are admissible in terms of the sanctions.
What This Means
For scholarships and stipends that do not fall into the special categories requiring name-based audit, only a numerical audit is needed. This simpler form of audit verifies three things: that the sanctioned scale has not been exceeded, that the total sanctioned amount has not been overspent, and that payments were made only for the admissible period specified in the sanction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Numerical audit applies to scholarships/stipends not requiring nominal (name-based) checks
- 2Must verify the sanctioned scale (per-student amount) is not exceeded
- 3Must verify the total amount sanctioned has not been exceeded
- 4Must verify scholarships are drawn only for the admissible period
- 5This is a lighter-touch audit compared to nominal audit
Practical Example
A department was sanctioned Rs 5 lakh for merit scholarships at Rs 500 per student per month for 10 months. During numerical audit, the auditor verified that no individual student received more than Rs 500/month, the total disbursement did not exceed Rs 5 lakh, and no payments were made beyond the 10-month sanctioned period. Individual student names were not checked.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
When is numerical audit sufficient instead of nominal audit?▼
What does 'sanctioned scale' mean in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.