In December 1855, the Government of India recommended the Hon’ble Court of Directors to appoint an Auditor, though it did not initially consider the appointment of Accountants necessarily. Towards the end of 1856, Major Strachey was directed to examine the condition of the Central Accounts Offices functioning under the Chief Engineers. His report indicated that Chief Engineers were unable to effectively manage the
accounts of their central offices. Subsequently, in July 1858, the Hon’ble Court approved the measures suggested in Major Strachey’s report and recognised the need for professional expertise in Public Works Audit. In June 1858, the Government of India constituted a committee to examine the accounting system in the Public Works Department. The Committee observed that the existing state of accounts was highly unsatisfactory. A proposal was therefore made to establish a separate department for compilation of Public Works Accounts under the Government of India.
This led to the issuance of a Government of India, Public Works Department Notification in 1860.

The post of Divisional Accountant in Public Works Divisions can be traced in the notification issued way back in 1860. In 1884, the prescribed examination standard examination for appointment of Accountant was raised. In 1889, the Committee on Public Works Accounts made certain recommendations regarding significance of Divisional Accountants in PWDs viz.
(i) Recommendation 395; Divisional Accountants: – The Committee considered it essential that every Executive Engineer who compiles his own accounts should have approperly trained Accountant in his office.
(ii) Recommendation 396; Head of Office Establishment: – The Committee also recommended that the Accountant should generally be treated as the head of the Executive Engineer’s office establishment. The Accountant, being responsible for the accounts of the division, should possess a complete understanding of divisional work and be able to distribute work among the clerical staff effectively.

The Government of India accepted these recommendations and directed that no person should be appointed as Divisional Accountant unless his qualifications had been duly tested. The principle that the Accountant should function as the head of the office establishment was also endorsed as both correct and important. This position has largely continued ever since. After independence, the cadre of Divisional Accountants was placed under the Indian Audit and Accounts Department (IA&AD).
TRANSFER OF THE CADRE TO STATE ADMINISTRATIONS: –
In 1953, the question of administrative control over the cadre of Divisional Accountants was reconsidered. The cadre was originally intended to provide a trained Accountant to each Public Works Division or other independent executive unit, and also to certain positions in the Audit Office. The Divisional Accountant performed a threefold role as an Accountant, as a Financial Advisor and as a Primary Auditor. The Auditor General observed that the Divisional Accountant was expected to assist the Divisional Engineer in administrative and financial matters while simultaneously functioning as a primary auditor on behalf of the Accountant General. Since the Divisional Accountant was a comparatively low-paid official, it was considered impractical for him to effectively serve two
masters. Consequently, a policy was adopted to transfer the responsibility for maintaining the cadre of Divisional Accountants to the State Governments. The matter was taken up with various states. The Government of Orissa was the first to take over the cadre with effect from 1 April 1954. The other states like Punjab & Himachal Pradesh on 15th June 1954,Hyderabad on 16th August 1954, Assam on 01st May 1954, Manipur & Tripura in May 1954 and Kerala on 01st March 1956 followed subsequently.Later, matter of administrative control of Divisional Accountant was reconsideredby the Comptroller and Auditor General. In some cases, where State Governments were willing to
transfer the cadre back to the Accountant General, the proposal was accepted by the C&AG. At present, the Divisional Accountant cadre in most of the states continues under the administrative control of the Accountant General (A&E). (Source: IA&AD – Its Evolution, Organisation and Functions by M.S. Ramayyar). DA cadre presently exists in 18 states and one UT.

Structure of Cadre–

Initially, the promotional avenue for Divisional Accountants was extremely restricted. After recruitment and training, officials were placed in the post of Divisional Accountant, with only a single promotional level available in the hierarchy. Vide CAG’s order dated 15th December 1988, the cadre structure was reorganised to provide three promotional stages of Divisional Accountant (Ordinary Grade), Divisional Accountant (Selection Grade) and Divisional Accountant (Gr-B Gazetted). This three-tier promotional structure was later reorganised again into a four-stage hierarchy vide C&AG’s letter dated 16th April, 1998 which is shown as below-

Duties and Responsibilities- Three-fold duties and functions of DA/DAO have been elaborately described in Chapter 4 and 22 of CPWA code. The Divisional Accountants/ Divisional Accounts Officers perform their duties and responsibilities as enumerated also in different para of the Jharkhand Public Accounts Code/ Jharkhand Public Work Department Code MSO (A&E) Vol I Chapter 8 and MSO (Audit) Section IV also entrust important function too DAOs/DAs.

The Divisional Accountant performs a three-fold function: –
(i) Accountant
(ii) Financial Advisor
(iii)  Primary Auditor
Under Article 149 of the Constitution, Divisional Accountants play an important role in the concurrent audit and compilation of works accounts in Public Works Divisions. As part of the audit framework, Divisional Accountants conduct the first stage of Works Audit out of the four stages of audit prescribed for Public Works Audit, as laid down in para 4.1.3 of the MSO (Audit). This initial scrutiny at the divisional level ensures that financial transactions and works expenditure are examined at the initial stage, thereby strengthening internal financial control. Similarly, in the process of checking of works accounts, the first stage of checking out of the three stages prescribed in Chapter 8 of MSO (A&E) Volume-I, is carried out by the Divisional Accountant at the divisional office. The subsequent two stages of checking are undertaken in the offices of the Accounts and Entitlement (A&E) under the Indian Audit and Accounts Department. Divisional Accounts Officers are often described as the financial conscience of the division. Their role forms the bridge between technical execution and fiscal discipline in the complex machinery of public works and departmental projects. They act as the vital link between the Executive Wing and the Audit Department — a responsibility that requires the precision of a mathematician and the diplomacy of a statesman.

GUARDIANS OF FINANCIAL RULES: –
While engineers focus on the strengthening and durability of the structures, the Divisional
Accountant ensures the robustness of financial processes. They navigate the intricate framework
of Financial Rules, Treasury Codes, and the Departmental procedures to ensure that every
expenditure of public money is properly authorised, documented, justified, and legally compliant.
Their work is essentially preventive in nature. By identifying risks at an early stage, they prevent
financial irregularities before they develop into liabilities. In this sense, Divisional Accountants
serve as the Guardians of Public Money, ensuring that every rupee is spent with integrity and
accountability.

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