To assist Divisional Officers in the discharge of their responsibilities referred to in paragraph 4.1.1, the head of the accounting organization viz., Chief Controller of Accounts will post a Divisional Accountant, who has either been recruited through initial recruitment examination conducted by INAD or Qualified in SAS/JAO(C) Examination conducted by Civil Accounts Organisation with Public Works as compulsory paper to each Divisional Office.

1. The functions of the Divisional Accountants are three fold:-

1. As accountant, i.e., as the compiler of the accounts of the division in accordance with the prescribed rules and from the data furnished to him.
2. As internal checker entrusted with the responsibility of applying certain preliminary checks to the initial accounts, vouchers etc., (see Chapter 22) and
3. As financial assistant, i.e., as the general assistant and adviser to the Divisional Officer in all matters relating to the accounts and budget estimates or to the operation of financial rules generally.

• In the discharge of these duties, he is expected to keep himself fully conversant with all sanctions and orders, passing through the office and with other proceedings of the Divisional Officer and his subordinates which may affect the estimate or accounts of actual or anticipated receipts and charges. He should advise the Divisional Officer on the financial effect of all proposals for expenditure and keep a watch, as far as possible, over all the liabilities against the grants of the division as they are incurred.
• The Divisional Accountant should see that he is given the fullest opportunity of becoming conversant with these sanctions, orders and proceedings. To enable him to discharge his duties efficiently, the Divisional Accountant is treated as the senior member of the office establishment of the division though his position is analogous to that of a Sub-Divisional Officer, vide paragraph 45 of the Central Public Works Department Code.

The Divisional Accountant is expected to see that the rules and orders in force are observed in respect of all the transactions of the division which come within his sphere of duties. If he considers that any transaction or order affecting receipts or expenditure is such as would be challenged by the Pay and Accounts Officer if the internal check entrusted to the Accountant were applied by the former, it is his duty to bring this fact to the notice of the Divisional Officer with a statement of his reasons, and to obtain the orders of that Officer. It will then be his duty to comply with the orders of the Divisional Officer, but if he has been overruled and is not satisfied with the decision, he should at the same time make a brief note of the case in the Register of Divisional Accountant’s Objections, Form-60, and lay the Register before the Divisional Officer, so that the latter may have an opportunity either of accepting the Divisional Accountant’s advice on reconsideration and ordering action accordingly, or of recording for the information of the Pay and Accounts Officer, his reasons for disregarding that advice. An objection entered in this register should not be considered as finally disposed of until it has been reviewed by the Pay and Accounts Officer, for whose inspection the register should be available at all times

The Divisional Accountant is responsible for the safe custody of documents during the period when they remain in the Accounts Branch until submission to the Executive Engineer.

1. He is responsible for the arrangements for checking the computed tenders, i.e., for seeing that the arrangements made for checking are efficient and satisfactory.
2. He should conduct personally a test check of the computed and checked tenders sufficient to satisfy himself reasonably that the checking work has been properly done. In the case of lumpsum tenders, he should see that detailed drawings and specifications, duly authenticated by the competent authority form part of the Notice inviting tenders and that the cost of various items forming part of the sanctioned estimate of the work is correctly assessed with reference to the relevant scheduled rates or in the case of nonscheduled items on the basis of rates supported by detailed analysis therefore sanctioned by the competent authority, and

(iv) He should see that the comparative statement correctly incorporates the totals as checked on the individual tenders.

The Divisional Accountant should bring to the Divisional Officer’s notice all instances in which subordinate officers exceed the financial limitations on their powers placed by the Divisional Officer or higher authority.

(b) He may further be required by the Divisional Officer to undertake on his behalf, such other scrutiny of the accounts of the receipts and disbursements of subordinate officers falling within the Divisional Officer’s own powers of sanction, as the latter may consider necessary.

(c)The Divisional Accountant should not as a rule, be required to receive, or pay out, cash but in cases where the monetary transactions at the headquarters of the Divisional Office are not large, either in number or in amount, the Divisional Officer may, on his own responsibility and with the previous consent of the Chief Controller of Accounts entrust the receipt and disbursement of cash to the Divisional Accountant. The Divisional Accountant should not, however, be normally authorized to issue final receipts in Form 3 over his own signature.

The Divisional Accountant should affix his dated initials after the last entry of the day’s transaction in the divisional cash book/Stock Accounts, in token of check. 4.2.6 The Divisional Accountant is further required to inspect periodically under the orders of the Divisional Officer, the accounts records of Sub-Divisional Officers and to check a percentage of the initial accounts. The defects noticed should be reported to the Divisional Officer for orders, but the Divisional Accountant will be responsible, as far as possible, for explaining personally the defects of procedure and for imparting necessary instructions thereon to the Sub-Divisional Officers and their staff.

The results of these inspections should be placed on record for the inspection of the Chief Controller of Accounts, but serious financial irregularities should be reported at once for the information of that officer, even though set right under the orders of competent authority. All defalcations or losses of public money, stores or other property should be reported immediately to the Chief Controller of Accounts and other authorities concerned in accordance with such rules or procedure as may have been prescribed.

The Divisional Officer has a right to seek the advice of the Chief Controller of Accounts in all matters connected with the accounts of his division or the application of financial rules and orders concerning which there may be any doubt. It will usually be desirable, however, that he shall first obtain the advice of the Divisional Accountant who is specially trained for this duty, and this should be done in writing in all cases of importance.     

Sd/-
Sr. Accounts Officer(Works)