Section 20(5) in Rajasthan Non-Government Educational Institutions (Recognition, Grant-In-Aid and Service Conditions Etc.) Rules, 1993
(5)The Sanctioning Authority shall scrutinize the audit report with reference to, the actual expenditure statements prepared by the institution, discrepancies detected by the authorised auditor, explanations if any furnished by the management and the remarks of the counter-signing officer in regard to the manner in which the institution is observing the conditions of grant-in-aid. On being satisfied, the sanctioning authority shall sanction the grant as per these rules.
