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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