Para 3.5.26 — MSO (Audit)
Original Rule Text
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
What This Means
Auditors must verify that bills for educational scholarships and stipends follow the prescribed procedures and that all required certificates confirming the fulfilment of conditions (such as attendance or academic performance) have been furnished. The accuracy of these certificates should be verified through a test check of the detailed records maintained by the executive authorities who issued them.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Scholarship/stipend bills must be drawn following prescribed procedures in relevant rules
- 2Required certificates vouchsafing fulfilment of conditions must be furnished
- 3Accuracy of certificates should be verified by test-checking detailed records
- 4The test check is conducted against records maintained by executive authorities
- 5This ensures scholarships are not continued for ineligible beneficiaries
Practical Example
A scholarship required recipients to maintain 75% attendance. The disbursing officer attached attendance certificates to the scholarship bills. During audit, the team test-checked 20 of these certificates against the actual attendance registers maintained by the college. They found that 3 students had less than 75% attendance but still received scholarships, leading to an audit observation about false certification.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What kind of certificates are typically required for educational scholarships?▼
Why does audit test-check certificates rather than verify every single one?▼
Who maintains the detailed records used for verification?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.