To assist Divisional Officers in the discharge of their responsibilities, the Accountant General will post a Divisional Accountant to each divisional office.

Function of the Divisional Accountant is threefold:-

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.

As a primary auditor, i.e. as the representative of the Audit Department, charged with the responsibility of applying certain preliminary checks to the initial accounts, vouchers. etc.

As a financial assistant. i.e. as the general assistant and advisor to the divisional officer in all matters relating to the accounts and budget estimates, or to the operation of financial rules generally.

(Duties of the DAOs as given in Chapter 4(B) of PWD Works Account Code.)