On behalf of the CAG of India, the Accountant General (Audit), Nagaland conducts audit in relation to Accounts of :
- All Govt. Department / Offices / Units within the jurisdiction of Nagaland State Government and all residential offices (Nagaland Houses) of the Government of Nagaland situated in other states within India.
- All public commercial enterprises / Government companies and statutory Corporations controlled by the Government of Nagaland.
- All non-commercial autonomous bodies and authorities controlled by the Union or State revenues within the jurisdiction of Nagaland Government.