- General Branch.
- Budget Branch and Monitoring Cell.
- Establishment Branch and R.O.P. Cell.
- Expenditure A Branch.
- Expenditure B Branch.
- Revenue Branch.
- Treasuries and Accounts Branch.
- Lotteries Branch, and
- Computer Cell.
It also exercises control over the directorates of Treasuries and Accounts, Taxes and Lotteries.
Functions and duties:
The Finance Department is responsible for formulation of policies relating to levy and collection of VAT and other taxes such as Professions Tax, Entertainment Tax, Petroleum Tax, Central Sales Tax, matters relating to preparation of the State’ s Annual Budget, control and monitoring and management of the State’ s finances.
The mission of Finance Department is to administer various fiscal policies and acts and tax laws with the following broad objectives:
- to efficiently manage the State?s finances and control and regulate the manner in which it is released and spent in a manner that will enhance the financial health of the Government and reduce debt and borrowings.
- supervising the implementation of financial norms and guidelines prescribed by the Government to enhance financial transparency and accountability.
- to check financial frauds and misappropriations through monitoring of records and control of release of funds, and
- realizing revenues in an efficient, fair and equitable manner and generate adequate resources to fund the Government’ s developmental activities.
The Department seeks to achieve these objectives through measures to computerize and modernize its functions, streamlining and improving methods and procedures and by dialogue and discussions especially in matters pertaining to pensions, taxes, etc.
Department of Finance State Lottery
The Directorate of Nagaland State Lotteries under the department of Finance, Government of Nagaland, was established in 1972 with the main objective to generate revenue for the State by organizing, conducting and marketing through the Sole Selling Agents duly appointed in accordance with the Nagaland State Lotteries (Regulation) Rules with amendment from time to time in conformity with the provisions laid down by the Government of India Lotteries (Regulation) Act, 1998.
Functions and duties:
The basic role of this Directorate is to conduct/monitor the different lottery draws which is held on weekly basis. The Directorate maintains draw records and makes placement of orders for lottery tickets from security printers outside the State. Keeping proper records of printing, tickets (sold/unsold), processing and releasing of prize money, prize claim/unclaimed, monitoring Government revenue, etc. are the major activities of the Directorate.
The Directorate of Nagaland State Lotteries also formulates the various types of lottery schemes, collects revenue out of the conduct of lotteries. Monthly revenue receipt deposited into the govt. head of account through treasury challan and submits monthly/quarterly report of revenue receipts/expenditure to the Govt.
The Directorate controls and regulates various types of lottery schemes and conduct of lottery draws from morning 8:30 a.m. till the last draw at 10:10 p.m. even on Sundays and general holidays in a calendar year working 365 days. The officers and staff spend most of the time on lottery affairs to regulate the lotteries in consultation with the Sole Selling Agents appointed by the Government, and disburse prize money to the prize winners. It ensures that the States lotteries are conducted in compliance of the Lotteries (Regulation) Act 1998 and the rules framed thereunder. It also takes action on various court cases relating to lotteries, and seeks to generate revenue for the Government revenue in an efficient manner through conducting of lotteries.
Rules and Regulations:
The Lotteries (Regulation) Act,1998.
The Nagaland Lottery Rules 2007.
The Lotteries (Regulation) Rules 2010.
Department of Finance Treasuries and Accounts
- Establishment- I for Directorate of Treasuries Establishment
- Establishment-II for Works Accounts
- Establishment-III for Audit Wing and
- Monitoring Wing.
The Department of Treasuries & Accounts is a full fledged Directorate Headed by a Director with supporting structure consisting of 1(one) Additional Director, 3(three) Joint Directors, 2(two) Deputy Directors. The Directorate has 2(two) Office Superintendents under the supervision of 1(one) Registrar and 1(one) Special Officer (Establishment) with supporting staff of 56 Nos of Grade-III. The Directorate consists of 5 Sections:-
Under the Department there are 11(eleven) District Treasuries and 12(twelve) Sub-Treasuries in the Sub-Division level.
The Department controls the accounting system in all the Working Divisions in the State. Each Working Division is manned by 1(one) Divisional Accounts Officers, 1(one) Senior Divisional Accountant and 2(two) Junior Divisional Accountant.
The Audit Wing is manned by 1(one) Deputy Director, 3(three) Audit Officers, 2(two) Auditors and 13(thirteen) Assistant Auditors.
The Training Wing is manned by 1(one) Joint Director, 1(one) Assistant Director and 2(two) Lecturers on fixed Pay basis.
The Monitoring Section is manned by 2(two) Joint Directors 1(one) Deputy Director, 1(one) Junior Accounts Officer/Registrar/Superintendent.
The Directorate of Treasuries & Accounts as the custodian financial and fiscal discipline of the State serves the role of making correct payment of Govt. money and rendering accounts and returns to the Accountant General and also co-ordinates with all the Departments with reference to the Government orders and instructions.
The Treasuries Administers the transaction of the State by enforcing financial Rules and Regulations, Administrative Orders and directives of the Government for correct transactions of the State. The Treasuries are responsible to the Director in the Directorate as well as the Accountant General. They functions as DDO’s in respect of drawal of Pensions.
The Senior Accounts Officers/Accounts Officers and Junior Accounts Officers are posted to all the Directorates in Nagaland mainly to look after the Budget, Audit, Pension, Receipt, Expenditure and all matters relating to Accounts in their respective Department. Besides, that the charter of duties of Accounts Officers are as follows:-
To tender advice to the Head of Department Office on matters connected with the exercise of financial and cognate powers delegated to him specially in cases of purchase, preparation and sanctioning of schemes, creation of posts etc. with regard to availability of budget provision, financial competence and propriety.
Preparation of the budget.
- To watch expenditure against budget provisions-maintenance of control register.
- Settlement of Audit Objections and Inspection Reports.
- To conduct Internal Audit with particular emphasis on Stock Verification and surprise inspection of Cash Balances, locating areas of weakness in the functioning of the Department, finding out accumulated and unused stores and equipment’s loss of revenue, loss of property, locating idle employees, inefficient implementation of schemes and to suggest suitable remedial measures to enforce strict financial discipline and plug leakages, waste and corruption.
- To Audit the accounts of Non-Governmental Bodies or Institutions receiving financial assistance from the Govt. Copy of the Audit report to be submitted to the Financial Commissioner.
- To ensure compliance by subordinate Officers of Govt. or Departmental instructions on all financial matters including procurement of stores, maintenance of accounts, Cash Book etc. To conduct time to time verification of stores and cash balance with permission of the Head of the Department/Office as the case may be if necessary.
- To ensure finalization of pension cases in time.
- To maintain accounts of the Loans and advances sanctioned by Govt. and to watch their recoveries. To furnish acceptance of balances to Audit. To ensure the recovery of Loans and advances sanctioned by other Departments of the Govt.
- To ensure that the accounts of the undertakings which are commercial quasi-commercial in nature are maintained on commercial lines and to maintain necessary program accounts in respect of such undertakings.
- Pre-Audit of arrear bills, Leave Encashment bills and Medical Re-imbursement bills of the Officers and staffs of all the Departments.
- To ensure that GPF Accounts of Group D Govt. employees are maintained properly and to furnish consolidated statement of debit and credit of Group D Govt. employees to the Accountant General, Nagaland.
- Reconciliation of Expenditure with the Office of the Accountant General, Nagaland.
- To tender advice to the Head of Department on matters relating to C & AG’s Report and PAC.
The Works Accounts Wing serves a very important role in enforcing the financial rules and regulations in the Divisions by rendering professional knowledge in all the accounting systems. The Divisional Accounts Officer play the role of Financial Advisor to the Drawing & Disbursing Officers. The rendition of the accounts of Work Divisions to Accountant General is carried out under the direct supervision of D.A.O.
The Audit Wing plays a very important and serious role in conducting Internal Audit to all the Department of the State as well as Public Undertaking, Private Institutions, Local Bodies wherever Governments grants are extended to.
The Training Institute of the Department at Dimapur under the nomenclature of “Treasuries & Accounts, Training, Research and Monitoring Complex at Dimapur” imparts regular training in Accounts and Audit to in service employees in the Department through out the Calendar Year batch by batch.
The Monitoring Cell in the Directorate compiles the DDO-Wise expenditure of all the Departments under the State Government on the basis of Monthly Monitoring Accounts submitted by the Treasuries and Sub-Treasuries. Besides, that Pre-audit of all arrear claims, Leave Encashment and Medical Re-imbursement bills are look after by this Branch. The Authentication of DA/DL issued by the Finance Department and GPF withdrawals authorised by the HOD and circulation of DDO-wise sub-allotment of fund of all the Departments are carried out by this Section.