Welcome to Uttarakhand DAO / DA Association

    The functions of Divisional Accountants/DAOs cadre are manifold and codified. Those have been enumerated in details in different paragraphs of State Public Works Account and Departmental codes, Financial Rules and Treasury Code. In engineering departments any financial and accounting pattern is directly related to the technical function it is intended to serve. The nature of Public Works operations is of highly specialized nature, and differs substantially from accounting in all other civil departments. As the man in-charge of finance and accounts in a Public works Division, Divisional Accountants/DAOs shoulder the responsibilities of a definitely varied and specialized nature; hence there can be no parity in the responsibility of a Divisional Accountant/DAO in the Division and Section Officer or any Accounts Officer in any other Civil office including the office of Accountant General. No instance can be found in any department-Civil Office or Office of Accountant General where an Accounting Personnel writes objections in a objection Book against immediate boss if he is overruled against his financial /legal advice except in the offices of Public Works Division-this duty is performed by members of Div. Acctt./DAO cadre.

    The duties of Div Acctt/DAO cadre may be enumerated as below in detail:-
  • A trained Divisional Accountant is posted by the Accountant General to each divisional office to assist the Divisional Officer in the discharge of his responsibilities in respect of the accounts of the division. The functions of the Divisional Accounts Officers/Divisional Accountants are three fold
    • As Accountant, the compiler of the accounts of the division in accordance with the prescribed rules and from the data furnished to him;
    • As internal checker, charged with the responsibility of applying certain preliminary checks to the initial accounts, vouchers, etc.
    • Financial Adviser—Adviser to the Divisional Officer in all matters relating to the accounts and budget estimates, or to the operation of financial rules generally.
  • The Divisional Accountant/DAO is expected to see the rules and orders in force are observed in respect of all the transactions of the division. If he considers that any transaction or order affecting receipts or expenditure is such as would be challenged by the Accountant General 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 order of that officer. It will then be his duty to comply with the orders of the Divisional Officer, but if he has been over-ruled and is not satisfied with the decision, he will at the same time make a brief note of the case in the Register of the Divisional Accountant’s objection and lay the register before the Divisional Officer so that the latter may have an opportunity either of accepting the Divisional Accountant’s/DAO’s advice on reconsideration and ordering action accordingly or of recording for the information of the Accountant General, his reasons for disregarding that advice. An objection recorded in this register is not considered as finally cleared until it has been reviewed by the Accountant General.
  • The Divisional Accountant/DAO brings to the Divisional Officers notice all instances in which subordinate officers exceed the financial limits placed on their power by the Divisional Officer or a higher authority. He may further be required by the Divisional Officer to under take on his behalf such other scrutiny of the accounts of the receipts and disbursements of subordinate officer, falling within the Divisional Officer’s own powers of sanction as the latter may consider necessary. He is further expected to inspect the accounts records of sub-divisional officers so as to check a percentage of the initial accounts and to bring the defects to the notice of the Divisional Officer. The results of this inspection are placed on record for the inspection of the Accountant General and any serious financial irregularities are reported at once to him.
  • The Divisional Accountant/DAO is responsible for examining the accounts returns of the Sub-Divisional Officers to see-
    • That they have been received in complete state;
    • That all sums receivable are duly realized, and on realization credited to proper head of account and also to the proper personal account (if any)of the contractor, employee or other individual;
    • That the charges are covered by sanctions and allotments and are supported by complete vouchers setting forth the claims and the acknowledgements of the payees legally entitled to receive the sums paid;
    • That all vouchers and accounts are arithmetically correct;
    • That they are in all respect properly prepared in accordance with rule;
    • That all charges are classified correctly those which are debit able to the personal account of a contractor ,employee or other individual being recorded as such in a prescribed account; and
    • That on the basis of rates sanctioned by competent authorities and of facts (as to quantities of work done, supplies made, etc., or services rendered) certified by authorized Government servants, the claims are valid and in order.

    • It is not necessary that the Divisional Accountant/DAO should check personally the arithmetical accuracy of all vouchers and accounts, but he is responsible that a cent percent check is exercised efficiently under his supervision.

  • It is one of the functions of the Divisional Accountant/DAO to see that expenditure that is within the competence of the Divisional Officer to sanction or regularize is not incurred as a matter of course under the orders of the subordinate disbursing officer without his knowledge.
  • The Divisional Accountant/DAO conducts the detailed check of muster rolls and petty vouchers, which are not submitted to the Audit Office, and of all accounts of stores.
  • The Divisional Accountant/DAO is responsible for the arrangements for checking the computed tenders, i.e. for seeing that satisfactory and efficient arrangements are made for checking and that the comparative statement incorporates the totals as checked of the individual tenders. He should also personally conduct a test check of the compiled and checked tenders in order to satisfy himself that the checking work has been properly done.
  • The Divisional Accountant/DAO checks the works expenditure with the estimates to ensure that the charges incurred are in pursuance of the objects for which the estimate was intended to provide. In the case of work the expenditure on which is recorded by sub-heads (that is, items of work such as brick work, etc.)The Divisional Accountant is responsible for checking the expenditure on each sub-head with the estimated quantity of work to be done, the sanctioned rate and the total sanctioned cost, so as to bring to notice all deviations from the sanctioned estimate.
  • In addition to submission of monthly accounts of the Division under the statutory responsibility entrusted to him the Div Acctt./DAO maintains Register of Works, Contractors’ Ledger and compiles and closes Stock and Tools and Plant Accounts which are not required to be submitted to the Accountant General, having thus sole responsibilities for their proper maintenance, compilation and closing.
  • Div.Acctt’s /DAO’s responsibilities extend also to the examination of all claims included in the bills presented direct to treasuries by the Divisional Officer.
  • Div. Acctt./DAO examines that Service Books and Leave Accounts of all subordinates borne on regular and work charge establishment are maintained in accordance with the rules, that the admissibility of leave/any kind of payment such as GPF advances/withdrawals, retirement benefits/claims are according to existing rules or not. He also maintains GPF accounts of class four staff and issue GPF accounts slip, a function earlier preformed by the office of Accountant General.
  • Div Acctt./DAO is responsible for reconciliation of figures of Drawl and remittances from and into treasuries, for which purpose he is required to get up-to-date entries recorded in Treasury Pass Book and obtain from Treasury officer, Certificates of drawl of cheques and remittances made into Treasury.
  • The Divisional Accountants/DAOs have also been made responsible for proper Revenue realization and its accounting such as recoveries of rent of buildings and land, irrigation revenue to the tune of crores, Road and Bridge tolls etc (vide relevant provisions in the Public Works Account Code and Financial Rules of the States.)
  • The Divisional Accountant/DAO is further required to inspect independently the accounts records of the Sub-Divisional Officers periodically under the orders of Executive Engineers under relevant provision of state PW code or under para 4-2-6 of CPWA code as adopted by some of the states, with a view to see that the initial accounts records are properly maintained and there is no deviation from rules and procedures at this level. He is also empowered under these rules to report all serious financial irregularities detected by him during the course of his such inspection to the Accountant General promptly for such necessary action as may be deemed.
  • Div.Acctt/DAO performs additional duties relating to collection of different type of taxes –deduction according to stipulated rates and their payment to treasury under relevant heads of account. Govt.of India has issued instructions for deduction of Income tax at source, which is being done since 1973 in all works Divisions. This order has been issued under relevant provision of Income Tax (Amendment Act), failure to deduct Income Tax at source will invite penal action under this Act. Being the person mainly responsible for recoveries from contractor’s bills, it will be obvious that the Divisional Accountants have to be very particular in the matter of recovery of Income tax from Contractor’s bills, failing to do so, would invite prosecution as stated above. The State Governments have similarly issued orders for recovery of royalty and cess on minerals used in government works and the Divisional Accountants have become responsible for such recoveries. State Govts have imposed trade tax on Work Contracts to deduct from contractors’ bills and remit during prescribed period otherwise penal action may be taken. These are additional duties. These are in fact responsibility of Executive nature.
  • Some of the states have introduced the system of payment of salary bills of staff & contingent bills through cheques. This has added to the responsibility of Divisional Accountants and has increased his volume of work manifold as all the registers and records being maintained in treasury for this purpose are now being maintained in Treasury for this purpose are now being rendered by Div. Acctt./DAO.

    • In view of the fact that Div.Acctt./DAO is the only accounts knowing person in the Division , the ultimate responsibility in these matters naturally lie on his shoulder and in this respect the Div.Acctt./Dao may be considered to have also been entrusted with the duties of the Treasury Officer.

  • The Divisional Accountant/DAO works in a technical department, now these departments execute different types of construction /maintenance works. Whereas formerly a single progress report and statement on state of Accounts used to be submitted but due to the development programmes of Government such as funds provided by MPs/MLAs through District rural Development agencies (DRDA) and other central government programs such as PMGYS, the number of Progress reports & returns has tremendously increased. These are all prepared under the personal supervision of Divisional Accountant. The entrustment of these additional responsibilities are over and above those prescribed in Accounts Code, Financial rules and treasury code etc. and would show that some of the executive functions being exercised exclusively by Executive Engineers and treasury Officers are now being shared by Divisional Acctts/DAOs without any enhancement in his status and scale of pay or promotional prospects. This has put heavy strain on him and the pay commission has to take note of it.
  • In recent years, several governments have issued orders to allow 75% and in some cases 100% pension and gratuity to govt. employees from the date of his retirement for a period of 24 months initially without verification of the amount of pension and gratuity by the Accountant General. In case of non-issue of Pension Payment order by the Accountant General for any reason within this period of 24 months, the state governments have further authorized disbursing officer to issue pension payment order in favor of the retired government servant, without waiting for issue of order by Accountant General. This has no doubt added to the responsibility of Divisional Accountant/DAO to a very great extent.
  • Div. Acctt./ DAO renders advice to Executive Engineer on disposal of audit objections in the form of Audit notes, objection statements, inspection reports etc. In this respect he performs delicate role in as much as he has to comment while rendering financial advice to the Divisional Officer on the objections, which are raised, by higher offices of the Audit Deptt. Along with rendering advice on disposal of Audit objections, the divisional Accountant/DAO also renders advice and make comments on inspection reports of higher authorities of the works department i.e. Superintending Engineer& Chief Engineer. The technical nature of these Inspection reports calls for a high degree of efficiency and knowledge of general technical matters from Divisional Accountants/DAOs.
  • Some state governments have started internal auditing in different works department to make the system of Public Works Accounting flawless, detect financial irregularities as earliest as possible and avoid recurrence of similar irregularities in future and fix responsibility. Divisional Accountants/DAOs are made as team leaders of internal audit teams to inspect other Divisions at same station, it is similar function as being performed by the Audit Party of the office of Accountant General, and they submit their reports to higher authorities for necessary action.