Счетная палата выявила многолетние задержки в расследовании 30 дел о хищениях на 121,4 млрд рупий в правительстве Нагаланда

Audit flags procedural delays in misappropriation, defalcation, loss and theft cases Moa Jamir Dimapur | September 6 Thirty cases of misappropriation, defalcation, losses and theft involving Rs 1,214.37 crore were pending across Nagaland government departments as of March 31, 2025, according to the Comptroller and Auditor General of India (CAG)’s latest audit report on State Finances for 2024-25. Citing Nagaland Lokayukta, the audit said 25 cases involving Rs 1,187.88 crore were awaiting departmental and criminal investigation, while five cases involving Rs 26.49 crore were pending in courts. Of the 30 cases, 10 had remained unresolved for over five years, nine for five to 10 years and one for 10 to 15 years. Where the money is tied up The largest amount involved was Rs 952 crore in a single Food & Civil Supplies Department case, awaiting departmental and criminal investigation. School Education had three cases involving Rs 83.31 crore, Water Resources one involving Rs 28.60 crore, and Taxes one involving Rs 25.82 crore. The CAG said the age profile indicated delays in investigation and follow-up, pointing to the need for closer monitoring, timely departmental proceedings and better coordination with investigative and judicial authorities. It recommended expediting departmental and criminal investigations to finalise and dispose of the cases.  It also noted that Rule 37 of the General Financial Rules, 2017, which among others,  holds government employees personally responsible for losses caused by fraud or negligence.  Autonomous Bodies: No Better The CAG also flagged prolonged delays in annual accounts by autonomous bodies, with 42 accounts pending up to 2024-25. These included 14 accounts of the Nagaland Building & Other Construction Workers’ Welfare Board (NBOCWWB) pending since 2011-12; 12 of the State Commission for Protection of Child Rights (SCPCR) since 2013-14; 10 of the State Human Rights Commission (SHRC) since 2015-16; and four of the Nagaland State Legal Services Authority since 2021-22. The Nagaland Khadi and Village Industries Board and Nagaland State Electricity Regulatory Commission had one pending account each, while only the State Biodiversity Board had none. The CAG noted that NBOCWWB, SCPCR and SHRC had not submitted accounts since inception, cautioning that such delays risked financial irregularities going undetected and “diluting accountability.” It recommended a system to expedite compilation and submission. At the February 17, 2026 Exit Conference, the State Finance Commissioner assured Government intervention to expedite the process. Action rare As per the CAG, Departments are required to furnish suo motu Explanatory Notes (ENs) on audit paragraphs within one month of reports being laid before the Legislature, while the Government must submit its EN indicating action taken or proposed within three months. Similarly, Action Taken Notes (ATNs) on Public Accounts Committee (PAC) recommendations are required within six months, later reduced by the PAC to two months. However, the CAG noted that while ATNs relating to the State Finances Report for 2016-17 had been received, those for 2017-18 to 2021-22 remained awaited as of December 2025. Broader financial concerns The findings form part of wider weaknesses in Nagaland’s financial reporting and management. As reported earlier, 210 utilisation certificates (UCs) involving Rs 365.25 crore were pending as of March 31, 2025, including 38 worth Rs 121.72 crore from before 2019-20. Another 307 Abstract Contingent (AC) bills worth Rs 448.17 crore awaited adjustment, including 126 worth Rs 189.09 crore pending from before 2019-20. It also flagged undischarged liabilities, short remittances, delays in transferring statutory cesses and dedicated funds, short transfers under the National Pension System, non-provision of interest on reserve funds, retention of cess collections and non-operation of mandated accounts. Continued booking under Minor Head-800, an “Other Expenditure” category, was also flagged for obscuring spending priorities and compromising account transparency. Recommendations Against these findings, the CAG recommended systematic quarterly monitoring of pending UCs and AC bills, including restrictions on further releases and sanctions for persistent defaults. The State Government may expedite the departmental and criminal investigation to finalise and dispose of the misappropriation/losses/theft cases, it added.  Further it called upon the State Government to ensure accurate calculation and recording of interest due on affected funds and prompt deposit of all cess collections, while operating mandated funds through the Public Account with stronger oversight to prevent recurrence of such non-compliance. Cases pile up, some action: What Nagaland Lokayukta’s latest figures show Nagaland Lokayukta’s Physical Achievement Report, December 18, 2024 to February 12, 2026 •    Total cases*: 86 — 68 Preliminary Enquiries (PEs) and 18 Regular Criminal (RC) cases  •    New cases: 16 registered during the reporting period  •    Cases disposed of: 31  •    Under investigation: 52 as of February 12, 2026, all departmental-related  •    Under trial/final submission: 7 cases before the Special Court of the Nagaland Lokayukta  •    Under-trial cases withdrawn:4  •    Money recovered: Rs 1,22,26,776 (Rs 1.22 crore)  •    Persons penalised: 34  •    Persons terminated from service: 240  Others: Action taken •    Rs 16.53 lakh recovered and utilised for the intended work  •    3 quarters constructed under Health & Family Welfare  •    Post-Harvest Management of Horticulture Crops project completed in six districts  •    5 incomplete Rural Development works completed, with proper MGNREGA signboards  •    Rs 81.89 lakh RCC bridge over the Lanki River completed  •    ICAT project covering 10 villages in Kohima district completed *Include cases highlighted in CAG audit covering cases pending as of March 31, 2025.  Source: Nagaland Lokayukta, Annual Report 2025. What the Rules Say Rule 37, General Financial Rules, 2017: Government employees are personally responsible for any loss sustained by the Government due to fraud or negligence on their part. They may also be held responsible for losses caused by another employee’s fraud or negligence to the extent their own action or negligence contributed to the loss. Audit compliance timelines: Explanatory Notes (ENs): Departments are required to furnish suo motu ENs on audit paragraphs within one month of the CAG report being laid before the Legislature. The Government is required to submit its EN, indicating action taken or proposed, within three months. Action Taken Notes (ATNs): Departments are required to submit ATNs on Public Accounts Committee (PAC) recommendations within six months of receiving the PAC report. The PAC subsequently reduced this timeframe to two months.