The post of Divisional Accountant has been created mainly to maintain Financial Accounts of the Division up to the utmost satisfaction of the Supreme Audit Authority. The primary duties and responsibilities are manifold and well codified through CPWA Code, State Public Works Code (OPWD Code for Odisha), General financial rules (OGFR for Odisha), Financial Rules, Manual of Standing Orders (M.S.O.). The role of the Divisional Accountant is specified as threefold in Para 4.2.1 to 4.2.7 of C.P.W.A. Code:
(i) 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.
(ii) As Internal Checker entrusted with the responsibility of applying certain preliminary checks to the initial accounts, vouchers etc., (see Chapter 22), and
(iii) 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.
