The
scope of audit extends to the transactions of both
State and Union Government offices located within
the territorial jurisdiction of the State of Nagaland.
It covers:
 Certification
Audit:
Certification
of Finance and Appropriation Accounts of the State
Government prepared by the A&E office and expenditure
incurred by the State Government on Centrally Sponsored/Central
Sector Schemes/State Plan Schemes and other Schemes/projects
financed by International Development Agencies like
World Bank and UNFFA assisted projects.
Audit
of expenditure:
Examine
the regularity, propriety, economy, efficiency and
effectiveness of expenditure and correctness of their
accountal.
Audit
of receipts:
Effective check on the assessment, collection, proper allocation of revenues
and their credit in the accounts.
Audit
of Stores and Stocks:
To ensure
that departmental rules/regulations governing procurement/
purchase, receipt, issue, custody, condemnation,
sale and stock taking of stores are strictly followed
and to assess the quality of store management.
Audit
of Grants-in-aid:
To ensure
that Grants-in-aid are utilized for the purpose for
which these are given and that sound financial management
practices are duly followed while incurring expenditure
out of such grants.
Audit
of Borrowings, Loans, Advances, Guarantees, Reserve
Funds, Suspense Transactions and Interest Payment:
To ensure
that:
(i) the transactions are within such limits if any prescribed
and are in tune with the authority that govern them;
(ii) the transactions are correctly reflected in the accounts;
(iii) the balances relating to these accounts represent amounts which
are realizable and there exists a mechanism for periodic confirmation of balances.
Audit
of Non-Commercial Autonomous Bodies and Non-Government
Institutions:
(i) Provisions
relating to audit of government corporations are
contained in Sub-Section (2) & (3) of Section
19 of the CAG’s DPC Act 1971 and the relevant
Acts, Rules and Regulations framed by competent authorities
by virtue of the powers vested in them under relevant
Acts of Parliament, Legislative Assemblies.
(ii) Audit of certain
authorities or bodies not falling under Section 19 of the Act
is governed by Sections 14, 15, 20. The terms ‘Body and
Authority’ used in these sections or constitution have
not been defined therein. However, ‘Authority’ has
been interpreted to mean a person or body exercising power
or command; while ‘Body’ has been interpreted to
mean an aggregate of persons, incorporated or unincorporated.
The terms ‘Body’ or ‘Authority’ used
in Section 14, 15 and 20 of the Act will thus include Companies,
Corporations, etc. and is open to take up audit of the accounts
of the company or corporation not covered by section 19 of
the Act, under section 14 or section 2, if the conditions specified
in them are fulfilled.
Audit functions
are discharged in two stages:
a) Central Audit of payment vouchers and other instruments
received in the office from the State Government through A&E Office. After
the Departmentalization of Union Accounts in 1976, Central Audit has been
confined to State Government transactions alone.
b) Local Audit by deployment of field parties to auditee organizations.
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