Our Vision

An independent office responsible for compilation of accounts of the Government of Nagaland, audit of all receipts and expenditure of Government of Nagaland and widely respected for the quality and impact of our work.

We promote

  • accountable government,
  • an ethical and effective public service,
  • good governance,
  • sustainable development, and
  • economic and effective use of resources.

We do this by

  • compilation of accounts from the books records and vouchers received from treasures and other drawing and disubursing officers,
  • maintenance of records for the entitlements such as pension and providend fund for the State Government employees,
  • presenting the finance and appropriation accounts tothe state legislature for discussion and approval,
  • conducting independent audits and studies that provide objective information, advice, and assurance to State Legislature, government, and people at large;
  • working collaboratively with external auditors, other state and territorial governments, and professional organizations; and
  • providing a respectful workplace in which our diverse workforce can strive for excellence and realize their full career potential;
  • compiling the findings of audit in the form of Audit Report and presenting it in the State Legislature. The findings of the Audit Report are discussed by the Public Accounts Committee and the Committee on Public Understanding where the executive is called to give evidence and confirm that remedial action is taken.
Focus Areas

The Accountant General has identified five areas that merit full attention. These focus areas form an integral part of our strategic plan. They will assist us to both plan and report on the results of our audit work.

Accountability to State Legislature
An effective public service
Well-being of citizens
Tribal issues
Legacy and heritage
To help Legislature hold the government accountable for its use of public funds and assets and its adherence to governing authorities by providing assurance and, objective and independent information. To assess whether the key resources of government — its people, technology and financial resources — work together efficiently and effectively to achieve desired results for citizens To contribute to the quality of life and well-being of citizens by assessing government programs that affect their health, social safety, environment, and security and, in particular, how well they are co-ordinated and managed across government. To contribute to the well-being of tribal people by focussing our work on the social, economic, and environmental conditions and challenges they face. To assess whether the financial, physical, human, social, cultural, and natural capital that we have inherited, and that defines us as citizens, is protected and preserved for future generations.

Our Values

We have six values that define how we conduct our work and ourselves.

  • Independence and objectivity
    We represent the Comptroller and Auditor General of India under the powers vested in him by the Constitution of India. Our reports are based on evidence collected in accordance with our policies and professional auditing standards. We bring a non-partisan, objective, and fair approach to our work.
  • Commitment to excellence
    We meet the highest standards of professionalism in our work. We are committed to continuously improving our processes and practices and delivering products and services of the highest quality. We share our experience with others and contribute to the advancement of the legislative discipline in Nagaland.
  • Serving the public interest
    We focus on significant issues to make a positive and measurable impact for the benefit of citizens at large. In particular, we promote government accountability for the collection and use of public funds and for the results achieved. We also promote continuous improvement of the environment and sustainable development.
  • Trust and integrity
    We sustain public confidence by conducting ourselves, in everything we do, with honesty and integrity and in a manner that meets the highest standards of professional conduct.
  • Leading by example
    We strive to be a model organization for the federal government. We treat people fairly. Our audit plans are strategic and risk-based, our reports are focussed on results, and our effectiveness is measured and reported annually to State Legislature. Our policies and practices are aligned with our vision and values, and our processes are economical, efficient, and responsive.
  • Respectful workplace
    We are committed to providing a working environment in which all are treated with dignity and respect and encouraged to realize their full career potential. We encourage open and honest communication to create a climate of trust and teamwork. We value each other's talent and diversity and support learning and quality-of-life endeavours.