auditors' finding, that the Applicant had "authorized 'welfar e payments', extending, in some cases, over several years, to som e Namibians" which by "nature and size" would "put these payments into the financial category of scholarships".In addition, he note d that the Applicant, "as Director of the Office, was authorized to decide o n individual cases, [and] like any other certifying officer, he wa s required to maintain proper documentation". He asserted that he had not instructed the Applicant to make payments to the 35 individual s listed by IAD, but noted that "as a senior United Nations official in whom, of course, [he] reposed the fullest confidence, [the Applicant] had full authority in regard to the scholarship programme and th e making of any necessary social welfare payments." In an interview conducted by the Director, IAD, and an Audi t Officer, the Applicant admitted that he had personally picked u p cheques for 22 Namibians at the Cashier's Office, that he ha d personally handed each cheque to each payee and that, although h e sometimes counter-signed the cheques, he never endorsed them . Furthermore, he asserted that he did not personally witness th e endorsement of the cheques. He alleged that, after picking up th e cheques from the Cashier's Office, a representative of the payee s would collect them from him, and would later return with the m endorsed so that the Applicant could arrange for them to be cashed. O n occasion, he obtained cash from the bank and handed it to th e representative of the proper payees, who in turn, did not sign a receipt. The Director, IAD, subsequently conducted interviews with- 9 - Ms. M.L. Murphy, an Administra tive Officer in OCN, Mrs. C. Gottesman, an Administrative Assistant and a secretary. Ms. Murphy stated that