Public works Department was formed in Fed. 1855. The respective Chief Engineers of the then provinces were made responsible for compilation of Accounts and control over expenditure incurred by the disbursing officers. During the year 1860, it was felt that Chief Engineers were not able to manage the accounts and this responsibility was taken back them. During the year 1889 a committee was set up by the Govt. P.W. Accounts, which stressed the need for having a properly trained accountant in the office of every Executive Engineer to compile accounts and status was Accountant viz-a-vis the Executive Engineer was also made analogous to Sub Division Officer.

Rules relating to financial transactions in respect of P.W. Deppt. as originally contained in the existing P.W.D. Code were replaced by those contained in P.W. Accounts code 1921 and three folds duties of Divisional, Accountants were amplified for the first time and the cadre of Divisional Accountants was constituted into a separate cadre, Prior to 1947 cadre was placed in the scale of           100-10-270-15-300, where as Sub Divisional Officer was placed in the scale Rs. 70-5-150-10-200 and to make him analogous, Divisional Accountants, special pay of Rs. 50/- was given to the Sub-Divisional Officer. But the first pay commission set-up by the Govt. of India granted a scale of Rs. 100-10-250-E.B. 15-355 in place of 100-10-270-15-300 giving no benefit of revision in the scale. Even the rise in the price index was no kept in view where as increase in the scales of staff working under the Divisional Accountant was more that 270%. The cadre of Divisional Accountant was created with a definite purpose of keeping central control over the spending by the respective State Govt. in the P.W. Deptt. and it was a part of Indian Audit and Accounts Deptt. and no distinction between the service condition of a Divisional Accountants and other members of the staff of A.G.’s office was made.

It would not be out of place to mention here that this cadre had always been the victim of inter cadre rivalary at the hands of S.A.S. who had been dealing with the administration of our cadre at every step and who would never think of any betterment of the cadre of Divisional Accountants. As a result of this hostile attitude, the idea of sending the cadre to State Govt. was cropped up in the controller and Auditor General of India’s office in the year 1953. As a first step the duties of Primary Auditor were taken back by C.A. G. of India, vide its U.O. No. 250/ Admn-2/41/1953m dated 26/2/1958. Although finance Ministry was of the view that the acceptance of the proposal of C.A.G. of India, would virtually mean that spot audit. It would not be desireable to accept the proposal. Moreover under para 21 of C.P.W. code the Divisional Accountant in expected to remain independent of the Divisional officer and if the former is made entirely responsible to the later the very purpose of his appointment with P.W.D. would be defeated. However, the Divisional Accountants although requiring to exercise the same check was down-graded from primary auditor to internal checker i.e. doing cadre.

During the year 1961, All India federation of Divisional Accountants Associations was recognised which was formed during 1957. In the mean time Punjab Divisional Accountants Association was also recognised and joined the All India Federation of Divisional Accountants Associations. Fights was carried out united and association was able to get recommendation of 1/3 posts of Accounts Officers in A.G.’s office works and inspection wing to be filled in form amongst the Divisional Accountants from 3rd Pay Commission. But this recommendation was not implemented by the C.A. G. of India’s office instead C.A.G. office took the view that this was only on observation by the 3rd pay Commission and not a definite recommendation. Matter was taken up with the departmental council of Indian Audit and Accounts Deptt. but due to hostile attitude of S.A.S. cadre no decision was arrived at.

Cadre continued to suffer till the 4th Pay Commission was set-up by the Govt. But before the Commission could give its report. Audit and Accounts was separate and A.G.s Office was restructed into two wings i.e. Audit and Accounts w.e.f. 1/3/1984. The pay scale of A.G’s Office staff were improved leaving the cadre of Divisional Accountants. C.A.G. recommended for the cadre of Divisional Accountants ordinary scale equal to S.O. of A.G.s office and selection grade of A.O. Pay Commission did not discuss our ordinary scale and recommended a selection grade equal to the grade of S.O. Commission did not agree with the controller and Auditor General contention that for promotion the Divisional Accountants should look to the State Govt. and observed that fact remains that they are recruited by the Govt. of India and are its employee”. The Commission also recommended promotion to the post of Accounts officer in A.G.s office. This recommendation was again not accepted and hence not implemented. Again we placed this item before the department council furing feb. 1987. Also selection grade to 50% of cadre strength as per the recommendation of the pay commission was not timely granted. There was very long administrative delay. Punjab Divisional Accountants Association had to knock the doors of Central Administrative Tribunal. Chandigarh to get the 50% selection grade with effect from 1/1/1986. Association again represented to the Ministry of Finance about the non imlementasion of the 4th Pay Commission recommendations regarding promotions to Accounts office. Arguments were given that such promotion can be given in the Divisions itself by up grading some of the Divisions as Accounts officer Divisions and also this would not involve any financial implication. But we were given only 20% promotions in the scale of Rs. 2000-3200 in lieu of post of Accounts Officer in A.G.s Office w.e.f. 7/88.

This story and said drama of our endless suffering continued till the formation of 5^th Pay Commission, 5^th Pay Commission did not agree with the C.A.G.s recommendation regarding two lier system to our cadre instead made this cadre four lier. Recommendation of 5^th Pay Commission was partially accepted and implemented w.e.f. 1/10/96. With the constant and of concerted efforts of the association this scale was implemented w.e.f. 1/1/1996.

Sad part of the above story is that again during the year 2003, our cadre was ignored while upgrading the various grades and their equivalent posts in the organised accounts cadre in various Ministers/ Departments. The grades of Auditors/Accountants, Senior Auditor, Senior Accountants, Section Officers, Assistant Audit Officers / Asstt. Accounts Officers in Indian Audit and Accounts Deptt. were upgraded with effect from 1.1.96 with financial benefit form 2/2003 and our cadre i.e. Divisional Accountants cadre was ignored (Govt. of India, Ministry of Finance and C.A.O.M.no.6/82/E.III (B)/91 dated 28.2.2003) Associate was left with no alternative except to enter into protracted struggle with highest authority in the department. Association was successful due the vision and intelligence of its leaders get scales of the Cadre upgraded w.e.f 1.1.96 vide C & A.G. (Circular no.26/NGE/2004) 341-NGE (APP) 36/2003 dated 28.4.2004. But the financial benefit from 2003 statement of pay scales since 1947 is a under:-

Although Association had been able to get much of the lost pride but struggle should continued until we get 100% Gazetted status and further promotions at part with Senior Accounts Officers of A.G. Office and subsequent nomination in Indian Audit an Accounts Deptt. As this cadre deserve 100% Gazetted status.

Accountant General (A&E) Punjab vide his letter No. Admn I/33(5) PB. DA’s/DAO’s/Sr DAO’s/Asson/17-18/2215 dated 31.10.2017.This association is affiliated to the All India Federation of DAO & DA association.