Duties of Divisional Accountant & Divisional Accounts Officer

The development activities of any Government is depended on proper accounting rendering of timely advice in financial matters to executive authorities and concurrent audit of receipt and expenditure being incurred. In accordance with their prescribed function, the divisional accountant plays singularly vital role in proper accounting of Public Works transaction, render prompt and timely advise to Divisional Officer and where their advice is ignored, have the right to use Register of Divisional Accountants Objection Book with a view to keep on record such differences in opinion for perusal by inspecting officer of the Audit Department or if no inspection takes place within the financial year to submit extract therefrom to Accountant General for his review (Para 4:2:@ of CPWA code.)

In the case of works, the expenditure which is recorded in subheads, the Divisional Accountants role consist in checking the expenditure on each subhead in term of quantity and value with the estimated provision so that he may bring to notice all deviations from sanctioned estimates. He sees to it that the Executive Authorities do not also utilize savings from estimates on abandonment of any portion of work in an estimate towards such work which has not the approval of Government. (Vide note 2 below Para 22.2.10 of CPWA Code)