CAG finds no Property Tax levied in Nagaland, impacting local government revenue

This audit examined the performance and compliance of various departments of the Government of Nagaland across Social, Economic, General, and Revenue sectors for the year ended 31 March 2024. It covers specific schemes such as Jal Jeevan Mission, ICDS, and MGNREGS, as well as local government functioning and revenue collection.

Government of Nagaland, including departments such as Public Health Engineering, Social Welfare, Health and Family Welfare, Rural Development, Transport, Horticulture, Planning and Transformation, Tourism, Finance, Home, and Local Governments (Rural and Urban).

• Jal Jeevan Mission (JJM): Village Action Plans were prepared without conducting baseline surveys; none of the 34 test-checked habitations prepared VAPs incorporating historical information.
• MGNREGS: Non-execution of works in 10 out of 332 selected works; short execution in 51 out of 332 works; execution of impermissible works in 14 out of 332 works; unfruitful expenditure and diversion of funds in 9 out of 332 works.
• MGNREGS: Payment of wages to Government employees in 9 out of 21 selected Village Development Boards (VDBs).
• Health and Family Welfare Department: Excess payment made without supply of materials (e.g., non-replacement of rejected medicines, short supply of hospital linens and nursing sundries).
• Finance (Treasuries & Accounts) Department: Fraudulent or excess drawal of money, including double drawal of pay and allowances and inflating net totals of pay bills.
• Tourism Department: Irregular payment for unexecuted works.
• Horticulture Department: Undue favour shown to a contractor-cum-landowner.
• Planning and Transformation Department: Unauthorised utilisation of scheme funds.
• Transport Department: Unfruitful expenditure.
• Local Governments: No Property Tax levied in the State; issues with maintenance of accounts and internal control mechanisms in Urban Local Bodies (ULBs).
• GST Oversight: Deficiencies in closed and non-finalised cases, delay in issuance of cancellation orders, non-filling of GSTR-10, and lack of action on non-filers of GST returns.

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