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 253 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.

The cadre of Divisional Accountants is further divided into four tiers as follows, based on the category of Divisions, classified on the basis of expenditure:-