From history, it is evident that the post of Divisional Accountant has been created mainly for the purpose of maintaining financial discipline in the field of Public Works. The functions are manifold and codified; and have been enumerated in detail in different paragraphs of Central Public Works Accounts (CPWA) Code, State Public Works Accounts & Departmental Codes and Manuals, Financial Rules, Treasury Rules and in the C & AG’s manual of Standing Order (Technical).

As Internal Checker :

The Divisional Accountant is entrusted with the statutory responsibility of applying certain pre-check to the initial Accounts, Vouchers, Tender documents, Agreements etc.

The Divisional Accountant is responsible for pre-check and maintenance of financial discipline in all respect of every financial, legal activities of the Division.

The Divisional Accountant is required to inspect independently the Accounts records of the Sub-Divisional Offices and impart instructions to the Sub Divisional Offices(para 4.2.6 CPWA Code).

As financial advisor to the Executive Engineer :

As financial advisor, the Divisional Accountant renders advice to the Divisional Officer on Rules, Govt. Orders, Regulation, legal aspects in all matters relating financial transactions, preparation of Budget Estimates, finalization of agreements with outside bodies and other related matters.