The Office
OFFICE OF THE ACCOUNTANT GENERAL (AUDIT) NAGALAND, KOHIMA
The Accountant General functions under the powers vested in the Comptroller and Auditor General of India by the Constitution of India and the Comptroller & Auditor General's Duties, Powers and Conditions of Services (DPC) Act, 1971.
The primary function of the Accountant General (Audit) is to conduct Audit and compile the findings of audit in the form of Audit Report for the State of Nagaland and submission thereof to the Governor of Nagaland for placement in the State Legislature under Article 151 of the Constitution of India.
The functions of the Office of the Accountant General (Audit) Nagaland are as indicated below :
Central Audit of Departmental vouchers received from various Treasuries and Works Divisions (Public Works, Public Health Engineering, Power and other Civil Engineering) through the office of the Principal Accountant General (A&E), Nagaland.
Audit of Government transactions of State and of Union Government establishments located within the jurisdiction of the State of Nagaland under various wings viz., Civil, Works, Revenue, Commercial (transaction audit only) and Autonomous bodies/Authorities.
Preparation of comprehensive reviews of various Government schemes and projects for inclusion in the Audit Report of the Comptroller and Auditor General of India.
Finalization of comments under section 619(4) of Companies Act, 1956 on the accounts of Government Companies/Corporations.
Preparation of the Audit Report of the Comptroller and Auditor General of India for the State of Nagaland and submission thereof to the Governor for placement in the State Legislature under Article 151 of the Constitution of India.
Provide assistance to the Public Accounts Committee and Committee on Public Undertakings in the examination and discussion of Reports of the Comptroller and Auditor General of India for the State of Nagaland.
Scrutiny, approval and certification of the Finance and Appropriation Accounts of the Government of Nagaland prepared by the office of the Principal Accountant General (A&E) before forwarding them to the Comptroller and Auditor General of India for approval.
Furnishing of Audit Certificates on expenditure relating to:
» UNFPA-National Population Programme.
» Centrally Sponsored Schemes.
» Central Sector Schemes including North Eastern Council Schemes.
» State Plan Schemes.