The Divisional Accountants constitute a separate cadre with its own training and leave reserve under the administrative control of the Accountant General (A&E), Punjab. The cadre is intended to provide one trained Accountant for each Public Works Division or other independent executive charge. The Divisional Accountants are posted in the Divisions of State of Punjab and UT to perform three fold duties mentioned in Manual of Standing Orders, Departmental Financial Rule and Manual of department.