Divisional Accountants have a threefold function, as stated in Chapter IV of Bihar Public Works Account Code (adopted by Jharkhand)

• As an Accountant,i.e. as the compiler of accounts of the division in accordance with the prescribed rules and from the data furnished to him;
• As Primary Auditor charged with the responsibility of applying certain preliminary checks to the initial accounts, vouchers,etc.; and
• As Financial Assistant,i.e., as the general assistant and advisor to the Divisional Officer in all matters relating to the accounts and budget estimates, or to the operation of financial rules generally.