functions of the Officce of the Accountant General
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 Senior Deputy 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
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 Senior Deputy Accountant General (A&E) before forwarding
them to the Comptroller and Auditor General of India for approval.
Furnishing of Audit Certificates on expenditure relating
Sector Schemes including North Eastern Council Schemes.
following sections of this office carried
out the functions stated above -
OAD (Field Parties)
General Provision relating to Audit Functions,
please see Sec.13 of CAG's
(DPC) Act 1971