From the very inception, the importance of maintenance of accounts in the Department was kept in view and the respective Chief Engineers of the then Provinces were made responsible for proper compilation and control of expenditure incurred by the disbursing officers under them.

Constitutional Status of the Cadre–

In exercising powers conferred by clause (5) of article 148 of the constitution and in supersession of the Indian Audit and Accounts Department (Divisional Accountant / Divisional Accounts Officer) recruitment rules has been made framed by president after Consultation with the Comptroller and Auditor General of India. These rules may be called the Indian Audit and Accounts Department (Divisional Accountant / Divisional Accounts Officer) recruitment rules.

The Divisional Accountants are constituted in a separate cadre for fulfillment of duty entrusted to the Comptroller and Auditor General of India under article 149 of the constitution of India, in the matter of compilation and audit of Public Works Accounts. This cadre is intended to provide one trained Accountant for each Public Work Division.

The cadre of Divisional Accountant is under administrative control of Accountant General of the state concerned who is given power to create or abolish permanent or temporary post of Divisional Accountant under Manual of Standing Order of   Comptroller and Auditor General of India. The State Government concerned bears fully the cost on establishment of Divisional Accountants including its salary, allowances, LTC, Travelling Allowances, Medical Reimbursement, Children Education Allowances etc.

Structure of Cadre–

Presently Divisional Accountant/ Divisional Accounts Officers constitute a separate cadre in 17 states under the administrative control of Indian Audit & accounts Department. The existing structure of the cadre is as follows:-

Duties and Responsibilities- Three-fold duties and functions of DA/DAO have been elaborately described in Chapter 4 and 22 of CPWA code. The Divisional Accountants/ Divisional Accounts Officers perform their duties and responsibilities as enumerated also in different para of the Jharkhand Public Accounts Code/ Jharkhand Public Work Department Code MSO (A&E) Vol I Chapter 8 and MSO (Audit) Section IV also entrust important function too DAOs/DAs.

Three-fold duties are broadly covered under the following groups:- As an Accountant, as an Internal checker and as a Financial Adviser to the Divisional Officer in all matter relating to the Accounts and Budget estimates. The DAs/DAOs are expected to see that the rules and orders in force are observed in respect of all transaction of the Division which come within the sphere of his/her duties.

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