The Public Accounts Committee Reports/recommendations are the principal medium by which the Legislature enforces financial accountability of the Executive to the Legislature and it is appropriate that they elicit timely response from the departments concerned in the form of Action Taken Notes (ATNs). As per Public Accounts Committee Reports of the State of Nagaland, the departments concerned were required to submit the ATNs on the recommendations of the PAC within three months from the date of laying of the Reports of the Public Accounts Committee to the Legislature.

As of March 2023, out of 2,145 recommendations of the PAC made during the period from 1990-91 to 2022-23, 1,217 ATNs on the recommendations had been submitted to the PAC and discussed. 

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