Publication & Reports
The Principal Accountant General (Audit), Nagaland conducts periodic inspection of the Government departments to test-check transactions and verify the maintenance of important accounts and other records as prescribed under the rules and procedures.
These inspections are followed up with the Inspection Reports (IRs) incorporating irregularities noticed during the inspection and not settled on the spot. The IRs are issued to the Heads of the Offices inspected with copies to the higher authorities for taking corrective action.
The Heads of the Offices/Government are required to comply with the observations contained in the IRs, rectify the defects, omissions and report compliance through initial reply to the Principal Accountant General (Audit) within one month from the date of issue of the IRs. Serious irregularities are reported to the Heads of the Departments and the Government.
As of March 2023, 1,845 IRs containing major paragraphs issued from 1997-98 onwards were pending for settlement. The large pendency of IRs was indicative of the absence of adequate action to rectify the defects, omissions and irregularities pointed out through IRs by the Heads of the Offices and Heads of the Departments.
Source: Para 7.3 of Report of the C&AG of India on Social (including Local Governments Audit), Economic, General and Revenue Sectors for the year ended 31 March 2023 - Government of Nagaland. (Report No. 2 of 2025)