The Administrative Training Institute Kohima under the Leadership of the Director General of ATI. Shri R. B. Thong, IAS had initiated the District Training programs for imparting training on Office procedures and Accounts rules and procedures to all the Government employees in the District offices in the 16 Districts of Nagaland. The District Training programme was successfully completed by the month of August, 2022. As a Resource Person in the ATI’s District Training Program 2022, I was privileged to visit almost all the Districts in Nagaland and had valuable interactions with the District Officers and Staff wherever we went. I had observed that due to centralisation of Financial and Office functions to the Heads of Departments because of the Financial Management system in Government on imposing of financial austerity measures, there is hardly any work and activities in the District level offices. Therefore, thousands of the Districts Government employees and machineries are lyi