The Office of the Principal Accountant General (A&E), Nagaland is responsible for the following items of work.

• Compilation of Monthly Civil Accounts of expenditure and receipts on the basis of vouchers and schedules received from 11 Treasuries and 5 Sub-treasuries, Public Works Divisions and Forest Divisions;
• Preparation of annual Appropriation Accounts and Finance Accounts of the State
• Maintenance of Deposit Accounts and Inward and Outward Settlement Accounts
• Maintenance of accounts of long-term advances, viz- House Building Advance, Motor Car Advance for the State Government employees
• Maintenance of Provident Fund Accounts of State Government employees and officers of All India Services
• Authorisation of pension and other retirement benefits to the State Government employees, All India Service Officers, former members of Legislative Assembly and Pensionery benefits to employees of other States/Union territories of India drawing pension in Nagaland
• Authorisation of pay and allowances to all Gazetted Officers of the State Government including All India Services officers, Governor, Ministers, Members of Legislative Assembly, Judges and members of State Judiciary other than High Court Judges, Chairman of State Public Service Commission and maintenance of other service records
• Pay and Accounts Office both for Audit and A&E Offices and
• Inspection of Treasuries/Sub-treasuries

Voucher Level Computerization)

The VLC project was taken up for implementation in this office in 1999 and generated the first Monthly Civil Accounts of April 2001 from the system. This office is now in a position to generate financial information with respect to State's expenditure and receipts at all levels i.e. (detail head level, Drawing & Disbursing Officer-wise, Controlling Officer-wise etc). The Annual Finance (… Statements &… Appendices) & Appropriation Accounts is also generated out of the system. Initially Voucher level computerisation was setup with OS as Unixware 7.1.0. and Oracle 8 which was later upgraded to Unixware 7.1.1. and Oracle 8i (8.1.7.4.). Since November 2012, VLC system has been upgraded to Redhat Linux as OS and Database as Oracle 11g. Presently we are having client machines with Windows 7 & 8 and line printers and laser printers for printing of reports. An administrative structure named Information Technology System (ITS) for Database and System Administration involving with further development and change management of the application by way of creation of new Forms, Reports & Procedures etc, formulation and implementation of password policies, backup and recovery, security and providing Data Base Administration services.