FUNCTIONS OF DIVISIONAL ACCOUNTANTS

 FUNCTIONS OF D IVISIONALACCOUNTANT

q  as an accountant he should check arithmetical accuracy of all vouchers fully and compile the accounts of the divn in accordance with the prescribed rules and form the data supplied to him by the sub divns

q  As representative of A/c dept he should apply all the checks which is normally applied in the A/c office to the initial a/cs vouchers and other documents

q  As financial assistant,  he should assist the executive in matters relating to a/c s , budget estimates and to the operation of  financial rules generally

q   the relation between the DEN and D A is that of a Sub divisional officer and the DEN. The DEN is supposed to consult the DA in all matters involving a/cs,. Finance or budget. The DEN should see that the DA is given fullest opportunity of becoming conversant with all sanctions and orders, estimates and proposals. 

The DA is considered as the head of the office establishment of the DEN. While checking accounts and returns whenever the DA finds any irregularity, he should bring to the notice of DEN. 

If DEN differs from the views of DA he records his orders and the same should be carried out. In such cases DA should maintain a register as DA’s Internal Check Register and enter the same with full details in the register and obtain the remarks of DEN therein. This register is put up to any visiting officer for information

The DA should not however, be made responsible for any cash transaction except emergent cases not exceeding four months.

The DA should maintain cordial relationship not only with DEN but also with all other sub divisional officers and also educate the office staff and subordinates about proper maintenance of records, submission of accounts returns, preparation of budget etc

In the open line divisions also a SO (Works) is posted under the DEN designated as Works Accountant. The functions are the same as DA. However, he is not considered as he head of divisional works branch but will be the head of works accounts section. 

The DA is considered as the head of the office establishment of the DEN. While checking accounts and returns whenever the DA finds any irregularity, he should bring to the notice of DEN. If DEN differs from the views of DA he records his orders and the same should be carried out. In such cases DA should maintain a register as DA’s Internal Check Register and enter the same with full details in the register and obtain the remarks of DEN therein. This register is put up to any visiting officer for information

The DA should not however, be made responsible for any cash transaction except emergent cases not exceeding four months.

The DA should maintain cordial relationship not only with DEN but also with all other sub divisional officers and also educate the office staff and subordinates about proper maintenance of records, submission of accounts returns, preparation of budget etc

In the open line divisions also a SO ( Works) is posted under the DEN designated as Works Accountant. The functions are the same as DA. However, he is not considered as he head of divisional works branch  but will be the head of works accounts section.