Disclosure under Right to Information Action

The Act of Parliament received the assent of the President of Inida on the 15th June, 2005 and published by the Ministry of Law and Justice
in the Gazette of India (Extraordinary) on the 21st June, 2005.

Obligations under Section 4(1)(b) of the Act.

Section 4.(1)

Every public authority shall—

Section 4.(1)(b)

publish within one hundred and twenty days from the enactment of this Act,—

Section 4.(1)(b)(i)

the particulars of its organisation, functions and duties;

Section 4.(1)(b)(iiI) 

the procedure followed in the decision making process, including channels of supervision and accountability;


The following is the decision making process of this office


Clerk/Auditors/Sr.Auditors/Accountants/Sr. Accountants
(initial scrutiny and submission)

Asst.Audit Officers/Asst. Accounts Officers/Supervisor
( Ist level supervisory)

Senior Audit Officers/Audit Officers/Accounts Officers/Sr.Accounts Officers
(IInd level supervisory)

Sr. Deputy Accountant General (Audit)/
Sr.Deputy Accountant General (A&E)
(Group Officers/Heads of Office)

Accountant General
(Head of Deptt). 

 Section 4.(1)(b)(iv)

the norms set by it for the discharge of its functions;

The office follows the norms layed down in Auditing Standards of IA&ADand Manuals in the discharge of its functions.

Section 4.(1)(b)(v)

the rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions;


Comptroller and Auditor General’s Manual of Standing Orders (Administration) Vol.I
Comptroller and Auditor General’s Manual of Standing Orders (Administration) Vol.II
Comptroller and Auditor General’s Manual of Standing Orders (Administration) Vol.III
Comptroller and Auditor General’s (Duties, Powers Conditions of service ) Act 1971
Fundamental Rules and Supplementary Rules Part I to V
Central Civil Service’s Rules ( Pension) 1972
Central Services (Medical Attendance) Rules 1944
Central Civil Service (Conduct) Rules 1955
CCS (Conduct Classification Appeal) Rules 1964
Manual Of Standing Orders (Audit).
Manual of Standing Orders (A&E)
General Financial Rules 2005
Comendium of Advances 2005
Government Accounting Rules 1990

Section 4.(1)(b)(vi)

a statement of the categories of documents that are held by it or under its control; 

The documents held by this office are those received from the auditee organizations & Governments and Inspection Reports, Audit Reports, Finance and Appropriation Accounts of this department.

Section 4.(1)(b)(vii)

the particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof;


Not applicable 

Section 4.(1)(b)(viii)

a statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public;

No Committee/Task Force is in existence in this office. 

Section 4.(1)(b)(ix)

a directory of its officers and employees;

List of officers -
Senior Audit Officers, Senior Accounts Officers, Audit Officers, Accounts Officers, Assistant Audt Officers, Assistant Accounts Officers, Supervisors

List of other staff 
Senior Auditors, Senior Accountants,Auditors, Accountants, Clerk/Typists (Audit), Clerk/Typists (A&E)

Section 4.(1)(b)(x)

the monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations;

Men-in-position and their pay scale 

 Section 4.(1)(b)(xi)

the budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made;



 Section 4.(1)(b)(xii)

the manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes;

No subsidy programmes, hence not applicable. 

Section 4.(1)(b)(xiii)

particulars of recipients of concessions, permits or authorisations granted by it;

Not applicable 

Section 4.(1)(b)(xiv)

details in respect of the information, available to or held by it, reduced in an electronic form;

Available in this website. 

Section 4.(1)(b)(xv)

the particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use;

Citizens' Charter 

Working hours of this office is from 9.00 am to 5.30 pm from Monday to Friday, except on closed holidays Visiting hours is from 11.00 am to 2.00 pm. No public interview on Thursdays. No library, reading room, etc. available for public use.

Section 4.(1)(b)(xvi)

the names, designations and other particulars of the Public Information Officers;

Audit Office

Shri. Kalyan Kumar Kirtania IAAS
Dy. Accountant General (Audit)
Office of the Accountant General(Audit), Nagaland, Kohima - 797001.

Ph. No.91-370-222809


A&E Office

Shri. Ravi Kiran Ubale, IAAS
Dy. Accountant General (A,E&VLC)
Office of the Accountant General (A&E), Nagaland Kohima 797 001


Section 4.(1)(b)(xvi)

such other information as may be prescribed;

Additional information will be published as and when available.


and thereafter update these publications every year;

NIC disclaims any responsibility for the correctness of the data uploaded on this website. In case of any discrepancy in data, visitors are requested to contact O/o the Principal Accountant General Office, Nagaland.
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