Against the backdrop of allegations of money being demanded for processing pension at the Office of the Accountant General(AG) Nagaland, which questioned the efficiency and integrity of Office in Nagaland, the Office of the Principal Accountant General (Accounts & Entitlement), Nagaland, held a press briefing Friday, where Senior Deputy Accountant General (Sr DAG) Kahoto J. Yepthomi addressed the press at the AG’s Office in Kohima, clarifying the constitutional role of the office, its achievements, challenges, and steps taken to enhance public service delivery.
Yepthomi said aside from the misconceptions caused by the report, the allegations provided an opportunity for the department to clarify its mandate and reaffirm its commitment to transparency, timely service, and institutional integrity. He maintained that the AG’s Office is a constitutionally established, independent body working under the Comptroller and Auditor General (CAG) of India and is not under any state or central ministry.
Yepthomi went to length in explaining the powers and functions of the AG Office such as deriving its authority from Articles 148 to 151 of the Constitution of India. He said as per the order of precedence, the AG ranks 9th, on par with a Supreme Court judge, underscoring its constitutional significance. Yepthomi informed that AG’s Office operates independently, with budgetary and administrative support from the Union Ministry of Finance, but without any executive interference.
He also highlighted that Nagaland has two AGs- AG (Audit) and AG (Accounts & Entitlement). According to Yepthomi, the Audit wing reviews the utilization of public funds, while the Accounts & Entitlement (A&E) wing handles key responsibilities like compilation of state accounts, authorization of pensions, General Provident Fund (GPF), and pay entitlements of gazetted officers. He also said AG prepares the State Finance and Appropriation Accounts, which are laid before the Nagaland Legislative Assembly every year.
He further clarified that the AG is not the custodian of state finances, a claim made in the news report. “The state government is the custodian of its finances. The AG acts as the accountant. We receive expenditure vouchers and receipts after the government has spent the money,” he explained.
Yepthomi recalled that a major portion of the allegations centered around delays in pension processing. He made it clear that the pension sanctioning authority is the department in which the employee served. Therefore, it is the responsibility of the department responsible o prepare and forward complete pension papers to the AG’s Office. Only then does the AG (A&E) authorize the pension or family pension.
As per the Citizen Charter, the AG’s Office is required to process and issue Pension Payment Orders (PPOs) within 30 working days of receiving complete pension documents. Over the last 12 months, the office received 3,927 pension cases, out of which 3,515 cases (about 90%) were settled within the prescribed time.
He provided a breakdown of pension cases received: 2,415 cases were submitted 0–6 months before retirement, 922 cases were submitted 7–12 months after retirement and 590 cases were submitted more than one year after retirement.
He pointed out that despite rules mandating that pension papers be submitted six months prior to retirement, data revealed that not a single case met this deadline.
He further disclosed that there were instances where pension cases were submitted more than five years after retirement, often due to negligence or lack of awareness on the part of the pensioners or their departments.
Case-specific allegation
Meanwhile, responding to specific allegations involving Longshithung Lotha, a retired police inspector, Yepthomi stated that Lotha’s pension file was received on June 6, 2022, and settled by July 2, 2022—within 20 working days, and notably on a Saturday, a non-working day, adding it was well within the 30-day limit.
The delay in disbursing Lotha’s Death-cum-Retirement Gratuity (DCRG) and Leave Encashment was due to issues relating to Dearness Allowance (DA), which had been frozen during the COVID-19 pandemic. Yepthomi admitted that part of the delay was due to the retirement of a dealing assistant in the AG’s Office, which caused a temporary communication gap. However, the arrears were released after the matter was brought to their attention in April 2025.
He claimed that the issue was blown out of proportion and pointed out that the AG Office handled the case in accordance with its mandate and charter.
Yepthomi also highlighted the systemic challenges faced by the department, including manpower constraints. Of the 139 sanctioned posts, the Office of AG currently has 107 personnel, of which 12 are Multi-Tasking Staff (MTS), leaving only 95 staff managing core responsibilities of the A&E wing.
He recalled that during the 1980s and 1990s, Nagaland witnessed widespread pension fraud, leading to the introduction of a system confirmation mechanism. Departments were advised to appoint nodal officers to expedite verification, still delays persisted. He said a significant breakthrough came when the AG Office gained access to the state government’s Personnel Information Management System (PIMS), which now enables instant digital verification of pensioners’ identity and status.
Responding to public perception that Group C and D employees suffer more delays for pension as compared to officers, Yepthomi acknowledged this concern and urged state departments to prioritize the timely submission of pension papers, especially for Group C and D staff, who are most vulnerable and dependent on pensions for post-retirement livelihood.
“The real people who need pension on time are Group C and D employees. If officers are getting it on time, why not them?” he asked.
He maintained that the primary responsibility lay with the departments, which must submit complete documentation. The AG’s role only begins after receipt of complete papers.
On transparency, Yepthomi informed that the Right to Information (RTI) Act was notified in the AG’s Office on October 5, 2005. In the last five years, the office received 56 RTI applications, all of which have been disposed of.
For better accessibility and accountability: Details of pension authorization and responsible officers are published monthly on the official AG Nagaland website and on the office notice board.
Names, designations, and contact information of the Public Information Officer (PIO), Assistant PIO, Grievance Redressal Officer, and branch officers are made public online and at the reception. Visitors can also meet AG officers any day except Wednesdays in the designated Visitors’ Room.
To register grievances one can visit https://cag.gov.in/ae/nagaland/en/ae-complaint-suggestion or email agaenagaland@cag.gov.in. If dissatisfied, escalate to the Senior Administrative Officer (Complaints) at the CAG HQ via grstate2@cag.gov.in or file through CPGRAMS portal while general queries may be directed via the “Contact Us” section on the AG website.
Speaking of the Audit wing, Yepthomi explained that the AG (Audit) is constitutionally mandated to audit every rupee received or spent by the state-be it from the state’s own resources, centrally sponsored schemes, grants, or externally aided projects like those funded by the World Bank, ADB, or IDBI. These audits are done on behalf of the CAG of India.
He reemphasized the vision of the CAG: to provide independent and credible assurance on public resources, and the mission to promote accountability, transparency, and good governance through high-quality audits. The department upholds professionalism, independence, objectivity, and has a strict zero-tolerance policy on corruption.
Yepthomi said the AG’s Office in Nagaland remained fully committed to serving the people with honesty, efficiency, and transparency. He acknowledged shortcomings but affirmed the department’s dedication to improving its services.
He called for greater cooperation from state departments and urged citizens to engage with the AG Office constructively, reminding all that the institution exists to serve public interest under the constitutional framework.
“The mandate is clear. The facts are on record. And we are here to do our duty, with accountability to the people and the Constitution,” he said.