Para 3.5.26 — MSO

3.5.26 It should also be ensured in audit that

(i) the bills for educational scholarships and stipends have been drawn in accordance with the procedures prescribed in the relevant rules; and

(ii) necessary certificates vouchsafing fulfilment of the prescribed conditions have been furnished. The accuracy and veracity of these certificates should be verified by a test check of the detailed records maintained by the executive authorities.

Chapter–6 Pension Audit Audit Objectives and Scope