The Fourth Nagaland State Finance Commission has been constituted by the Government of Nagaland vide Finance Department Notification No. FRC-4/SFC(Fourth)/2024 dated 25.10.2024, under the chairmanship of Sarah R. Ritse (Retired Commissioner & Secretary to the Government of Nagaland). The Commission is to make recommendations covering a period of 5 (five) years commencing on the 1^st of April, 2026 to 31^st March, 2031 relating to the following matters:-

1. The principles which shall govern:-
   1. The distribution between the State and Municipalities of the net proceed of taxes, duties, tolls and fees leviable by the State, which may be divided between them;
   2. The determination of taxes, duties, tolls and fees which may be assigned to, or appropriated by the Municipalities; and
   3. The grant-in-aid to the Municipalities from the Consolidated Fund of the State.
2. The measures needed to improve the financial position of Municipalities.
3. The rates of various taxes, tolls and fees that may be raised by the Municipalities and the method of determining the same.
4. Any other matter referred to the Commission by the Government in the interest of sound finances of municipalities.

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2. In making its recommendations, the Commission has been asked to have regard, among other considerations, to:-

1. The objective of balancing the receipts and expenditure of the State Government and the Local Bodies and for generating surplus for capital investment.
2. The resources of the State Government and demands thereon particularly in respect of expenditure on civil administration, maintenance and upkeep of capital assets, maintenance expenditures on plan schemes and other committed expenditure or liabilities of the State; and
3. The requirement of the municipalities, their potential for raising resources and for reducing expenditure.

3. The Commission hereby invites suggestions/views on issues relating to its terms of reference indicated above, from the members of the general public, Institutions and organisations. All interested individuals, Institutions and organisations may send their suggestions/views to the commission latest by 31^st March, 2025 in any of the following manners:

1. By post addressed to the Member Secretary, Fourth Nagaland State Finance Commission, Directorate of Treasuries and Accounts Building, First Floor, New capital Complex, Kohima, Nagaland
2. By e-mail to: fourthfincom2024@gmail.com.

Your views and suggestions will go a long way in enabling the Municipalities and Town Councils to deliver better services to the public.