Divisional Accountants Cadre is one of the oldest cadres in the country. This cadre was created with a definite purpose of keeping central control over the spending by the respective State Govt. in the Public Works Department. It came into existence more than 165 years ago i.e. from the year 1855. Subsequently, according to the recommendations of different committees constituted for the purpose of working of Public Works Accounts during the year 1858, 1889 etc, the duties, responsibilities, and status of the Divisional Accountants were finalized. Divisional Accountants / Divisional Accounts Officers/Sr. Divisional Accounts Officers constitute a separate cadre in 16 States under the administrative control of the Indian Audit & Accounts Department. They discharge the role of Financial Advisers to the Executive Engineers. They are treated as the Senior Member of the Establishment and enjoy the status as such. The duties and functions of DA/DAO have been elaborately described in Chapters 4 & 22 of the CPWA code. The relative position of Divisional Accountant was made analogous to that of Sub Divisional Officer (Vide Govt. of India Resolution No. 21A dated 23.10.1889). Although the Divisional Accountants are to work under State Government in different Engineering Departments (ideally under Divisions headed by Divisional Officers) still the cadre is maintained by the Accountant Generals of States solely for the reason that the C&AG attaches primary importance to Concurrent Audit and Systemic Management of Public Accounts.

Composition of Cadre Across States:

(i) Divisional Accountant … (35%)

(ii) Divisional Accounts Officer Grade-II…..(25%)

(iii) Divisional Accounts Officer Grade-I…….(25%)

(iv) Sr. Divisional Accounts Officer…………….(15%)

The state wise total sanctioned strength of the 4-tier cadre of Divisional Accountant / Divisional Accounts Officer under the administrative control of the various Accountants General are detailed below: Though proper care has been taken to collect correct data but the sanction of strength varies due to abolition and creation of divisions in the respective States.