History of Cadre

The present cadre of Divisional Accountants/Divisional Accounts Officers originated over 150 years ago with the creation of the separate Department of Public Works in Feb 1855(British East India Company) , to look after Civil and Military Buildings / Irrigation, communication and Railway matters. A central office of Accounts under the Chief Engineer was setup in each province to
which the Disbursing Officers were required to submit their detailed and original accounts along with vouchers and monthly internal audit of expenditure and internal pre audit of bills were also introduced.

From the very inception, the importance of maintenance of accounts in the Department was kept in view and the respective Chief Engineers of the then Provinces were made responsible for proper compilation and control of expenditure incurred by the disbursing officers under them.

Constitutional Status of the Cadre

In exercising powers conferred by clause (5) of article 148 of the constitution and in supersession of the Indian Audit and Accounts Department (Divisional Accountant / Divisional Accounts Officer) recruitment rules has been made framed by president after Consultation with the Comptroller and Auditor General of India. These rules may be called the Indian Audit and Accounts Department (Divisional Accountant / Divisional Accounts Officer) recruitment rules.

The Divisional Accountants are constituted in a separate cadre for fulfillment of duty entrusted to the Comptroller and Auditor General of India under article 149 of the constitution of India, in the matter of compilation and audit of Public Works Accounts. This cadre is intended to provide one trained Accountant for each Public Work Division.

The cadre of Divisional Accountant is under administrative control of Accountant General of the state concerned who is given power to create or abolish permanent or temporary post of Divisional Accountant under Manual of Standing Order of Comptroller and Auditor General of India. The State Government concerned bears fully the cost on establishment of Divisional Accountants including its salary, allowances, LTC, Travelling Allowances, Medical Reimbursement, Children Education Allowances etc.

Structure of Cadre-

Presently Divisional Accountant/ Divisional Accounts Officers constitute a separate cadre in 17 states under the administrative control of Indian Audit & accounts Department. The existing structure of the cadre is as follows:-

Designation	Percentage (total strength)	7 th Pay Report
		Pay Band	Grade Pay	Level	Amount
Divisional Accountant	35	PB-II 9300-34800	4200	6	34400-112400
Divisional Accounts Officer Gr.II	25	PB-II 9300-34800	4600	7	44900-142400
Divisional Accounts Officer Gr.I	25	PB-II 9300-34800	4800	8	47600-151100
Sr. Divisional Accounts Officer	15	PB-III 15600-39100	5400	10	56100-177500

The cadre of Divisional Accountants is constituted as a separate cadre under the administrative control of the Accountant General, which assists the Divisional Officers of the Public Works Divisions  in the discharge of their duties. The Accountant General may post a Divisional Accountant to each divisional office, where the post has been created under proper authority.(Chapter 8 of Comptroller General’s Manual of Standing Orders) Presently there are 288 Public Works divisions, against which 254 Divisional Accountants have been posted against sanctioned posts. There are 12 divisions where no sanctioned post has been created by the State Government.There is one sanctioned post in the O/o The Pr. Accountant General (A&E), Jharkhand.

Sl. No.	Category of Divisions	Category of Incumbent	Percentage of Divisions	Present sanctioned posts
1.	Very Heavy Divisions	Sr. Divisional Accounts Officers	15%	42
2.	Heavy Divisions	Divisional  Accounts Officers- Gr.I	25%	69
3.	Medium Divisions	Divisional  Accounts Officers- Gr.II	25%	69
4.	Light Divisions	Ordinary Grade Divisional Accountants	35%	97
			TOTAL→	277